Umfang:
1 Online-Ressource (XV, 370 Seiten)
,
Diagramme
Ausgabe:
First edition
ISBN:
9780191845826
Serie:
Oxford Scholarship Online
Inhalt:
This book undertakes a fundamental review of the existing international regime for taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit—and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing regime and a number of alternatives that have been proposed. It argues that the existing regime is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the regime towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT). The book is authored by group of economists and lawyers—the Oxford International Tax Group, chaired by Michael Devereux. It draws insights from both economics and law—including economic theory, empirical evidence on the impact of taxes, and a detailed examination of practical issues of implementation—to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.
Anmerkung:
Titelzusatz wurde der Druckausgabe entnommen
Weitere Ausg.:
ISBN 9780198808060
Weitere Ausg.:
ISBN 9780198808077
Weitere Ausg.:
Erscheint auch als Druck-Ausgabe Devereux, Michael P., 1959 - Taxing profit in a global economy Oxford : Oxford University Press, 2021 ISBN 9780198808060
Weitere Ausg.:
ISBN 9780198808077
Sprache:
Englisch
Fachgebiete:
Wirtschaftswissenschaften
,
Rechtswissenschaft
Schlagwort(e):
Multinationales Unternehmen
;
Gewinn
;
Internationales Steuerrecht
DOI:
10.1093/oso/9780198808060.001.0001
Mehr zum Autor:
Auerbach, Alan J. 1951-
Mehr zum Autor:
Schön, Wolfgang 1961-
