Foreign Ownership and Corporate Income Taxation PDF Download

Author: Harry Huizinga
Publisher:
ISBN:
Category : Corporations, Foreign
Languages : en
Pages : 64

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Book Description
Recoge : 1. Introduction. - 2. Previous literature. - 3. The data. - 4. The estimation. - 5. Empirical results. - 6. Conclusions.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264438181
Category :
Languages : en
Pages : 651

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Book Description
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Author: Jennifer Blouin
Publisher: Now Pub
ISBN: 9781601985323
Category : Business & Economics
Languages : en
Pages : 78

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Book Description
Taxation of Multinational Corporations aggregates the large body of international tax literature succinctly in one location

Author: United States. Congress. Joint Economic Committee
Publisher:
ISBN:
Category : Europe
Languages : en
Pages : 412

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Book Description

Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82

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Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Author: United States Congress. Economic Joint Committee
Publisher:
ISBN:
Category :
Languages : en
Pages : 548

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Book Description

Author: Christiana HJI Panayi
Publisher: Cambridge University Press
ISBN: 1107354986
Category : Law
Languages : en
Pages : 413

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Book Description
How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.

Author: Philip Daniel
Publisher: Routledge
ISBN: 1136966951
Category : Business & Economics
Languages : en
Pages : 471

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Book Description
Oil, gas and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly.

Author: Philip T. Hoffman
Publisher: Princeton University Press
ISBN: 0691175845
Category : History
Languages : en
Pages : 282

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Book Description
The startling economic and political answers behind Europe's historical dominance Between 1492 and 1914, Europeans conquered 84 percent of the globe. But why did Europe establish global dominance, when for centuries the Chinese, Japanese, Ottomans, and South Asians were far more advanced? In Why Did Europe Conquer the World?, Philip Hoffman demonstrates that conventional explanations—such as geography, epidemic disease, and the Industrial Revolution—fail to provide answers. Arguing instead for the pivotal role of economic and political history, Hoffman shows that if certain variables had been different, Europe would have been eclipsed, and another power could have become master of the world. Hoffman sheds light on the two millennia of economic, political, and historical changes that set European states on a distinctive path of development, military rivalry, and war. This resulted in astonishingly rapid growth in Europe's military sector, and produced an insurmountable lead in gunpowder technology. The consequences determined which states established colonial empires or ran the slave trade, and even which economies were the first to industrialize. Debunking traditional arguments, Why Did Europe Conquer the World? reveals the startling reasons behind Europe's historic global supremacy.

Author: Karen B. Brown
Publisher: Springer Science & Business Media
ISBN: 9400723423
Category : Law
Languages : en
Pages : 387

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Book Description
This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.