Separate accounting or unitary apportionment?: the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative
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| Main Author: | |
|---|---|
| Format: | Thesis Book |
| Language: | English |
| Published: |
Köln
Eul
2011
|
| Edition: | 1. Aufl. |
| Series: | Reihe
307 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXI, 264 S. graph. Darst. |
| ISBN: | 9783844100143 |
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| 245 | 1 | 0 | |a Separate accounting or unitary apportionment? |b the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative |c Christoph Sommer |
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IMAGE 1
SUMMARY OF CONTENTS
1 INTRODUCTION 1
2 SETTING THE STAGE FOR ANALYZING SEPARATE ACCOUNTING AND UNITARY
APPORTIONMENT 11
2.1 INTRODUCTION TO THE FUNDAMENTALS OF THE ANALYSIS 11
2.2 THEORY OF THE MULTINATIONAL ENTERPRISE 11
2.3 THE CORPORATE INCOME TAX AS WITHHOLDING DEVICE 21
2.4 DECISION CRITERIA OF THE ANALYSIS 24
3 SEPARATE ACCOUNTING: WHAT IT IS ABOUT AND WHY IT FAILS AS A TAXATION
METHOD FOR MULTINATIONAL ENTERPRISES 53
3.1 INTRODUCTION TO SEPARATE ACCOUNTING AND ITS FOUNDATION STONES 53
3.2 THE SPECIFICS OF SEPARATE ACCOUNTING 57
3.3 CRITIQUE OF SEPARATE ACCOUNTING 80
3.4 SUMMARY APPRAISAL OF SEPARATE ACCOUNTING 112
4 UNITARY APPORTIONMENT: DESIGNING A GLOBAL FORMULARY TAXATION SYSTEM
AND ANALYZING POTENTIAL FIRM BEHAVIOR WITHIN A GENERAL EQUILIBRIUM
FRAMEWORK 115
4.1 INTRODUCTION TO UNITARY APPORTIONMENT AND ITS FOUNDATION STONES 115
4.2 ISSUES IN IMPLEMENTING A GLOBAL UNITARY APPORTIONMENT SYSTEM 118
4.3 GENERAL EQUILIBRIUM INVESTIGATION OF FIRM BEHAVIOR UNDER THE
PROPOSED
UNITARY APPORTIONMENT SYSTEM 150
4.4 POLITICAL FEASIBILITY OF WORLDWIDE ADOPTION OF THE PROPOSED SYSTEM
186
4.5 SUMMARY APPRAISAL OF UNITARY APPORTIONMENT 191
5 CONCLUSION 193
VII
BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/1009919733
DIGITALISIERT DURCH
IMAGE 2
TABLE OF CONTENTS
SUMMARY OF CONTENTS VII
TABLE OF CONTENTS IX
LIST OF FIGURES XIII
LIST OF ABBREVIATIONS XV
LIST OF NOTATIONS XVII
1 INTRODUCTION 1
2 SETTING THE STAGE FOR ANALYZING SEPARATE ACCOUNTING AND UNITARY
APPORTIONMENT 11
2.1 INTRODUCTION TO THE FUNDAMENTALS OF THE ANALYSIS 11
2.2 THEORY OF THE MULTINATIONAL ENTERPRISE 11
2.3 THE CORPORATE INCOME TAX AS WITHHOLDING DEVICE 21
2.4 DECISION CRITERIA OF THE ANALYSIS 24
2.4.1 FEASIBILITY OF TAXATION 24
2.4.2 TAX EQUITY 26
2.4.2.1 TAXPAYER EQUITY 26
2.4.2.2 THE ECONOMIC CONCEPT OF INCOME 29
2.4.2.3 TAXPAYER EQUITY IN THE PRESENCE OF CROSS-BORDER INCOME FLOWS 32
2.4.2.4 INTER-JURISDICTIONAL EQUITY 33
2.4.3 EFFICIENCY AND DECISION-NEUTRALITY OF TAXATION 35
2.4.3.1 RELATION OF EFFICIENCY AND DECISION-NEUTRALITY 35
2.4.3.2 LOCATIONAL NEUTRALITY 40
2.4.4 UNITARY VIEW OF THE MULTINATIONAL ENTERPRISE FOR TAX PURPOSES 44
2.4.5 TAXING INTERNATIONAL INCOME ONLY ONCE 46
2.4.6 SUMMARY TO DECISION CRITERIA OF THE ANALYSIS 50
3 SEPARATE ACCOUNTING: WHAT IT IS ABOUT AND WHY IT FAILS AS A TAXATION
METHOD FOR MULTINATIONAL ENTERPRISES 53
3.1 INTRODUCTION TO SEPARATE ACCOUNTING AND ITS FOUNDATION STONES 53
3.2 THE SPECIFICS OF SEPARATE ACCOUNTING 57
3.2.1 THE AUTHORITATIVE STATEMENT OF THE ARM'S LENGTH PRINCIPLE 57
3.2.2 THE CHARACTERISTICS OF THE ARM'S LENGTH PRINCIPLE 59
3.2.2.1 INDEPENDENCE OF BUSINESS PARTNERS 59
IX
IMAGE 3
3.2.2.2 COMPARABILITY OF CONDITIONS 61
3.2.2.3 TRANSACTION-BASED APPROACH 63
3.2.3 THE INTERNATIONALLY ACKNOWLEDGED TRANSFER PRICING METHODS AND COST
CONTRIBUTION ARRANGEMENTS 64
3.2.3.1 OVERVIEW 64
3.2.3.2 THE STANDARD TRANSFER PRICING METHODS 66
3.2.3.2.1 THE COMPARABLE UNCONTROLLED PRICE METHOD 66
3.2.3.2.2 THE RESALE PRICE METHOD 67
3.2.3.2.3 THE COST PLUS METHOD 69
3.2.3.3 THE PROFIT-BASED TRANSFER PRICING METHODS 71
3.2.3.3.1 THE TRANSACTIONAL PROFIT SPLIT METHOD 71
3.2.3.3.2 TRANSACTIONAL NET MARGIN METHOD AND COMPARABLE PROFITS
METHOD 73
3.2.3.3.2.1 THE TRANSACTIONAL NET MARGIN METHOD 73
3.2.3.3.2.2 THE COMPARABLE PROFITS METHOD 75
3.2.3.3.2.3 COMPARISON OF BOTH METHODS 76
3.2.3.4 COST CONTRIBUTION ARRANGEMENTS 77
3.3 CRITIQUE OF SEPARATE ACCOUNTING 80
3.3.1 THEORETICAL SHORTCOMINGS 80
3.3.1.1 THE NEGLECT OFTHEMNE AS A UNITARY BUSINESS 80
3.3.1.2 MNE'S RESIDUAL INCOME AND THE CONTINUUM PRICE PROBLEM 85
3.3.1.2.1 ARM'S LENGTH PRICING'S INHERENT FAILURE TO PROPERLY
ACCOUNT FOR ECONOMIC RENTS 85
3.3.1.2.2 THE ARM'S LENGTH PRINCIPLE AND THE TAXATION OF EXCESS
PROFITS: WHERE, IF AT ALL? 86
3.3.1.2.3 ARM'S LENGTH PRICING AND THE CONTINUUM PRICE PROBLEM 89
3.3.1.2.4 ARM'S LENGTH PRICING'S FUNDAMENTAL PARADOX AND ITS
CONSEQUENCES 91
3.3.1.3 THE OMISSION OF THE MANAGERIAL ROLE OF INTERNAL TRANSFER PRICING
93
3.3.1.4 PARTIAL EQUILIBRIUM ANALYSIS OF TAX-INDUCED DISTORTIONS UNDER
SEPARATE ACCOUNTING 96
3.3.1.4.1 INTRODUCTION 96
3.3.1.4.2 MODEL ASSUMPTIONS 96
3.3.1.4.3 WORLD WITH NO TAXES AS BENCHMARK 98
3.3.1.4.4 DISTORTIONS BY SEPARATE ACCOUNTING AND ARM'S LENGTH PRICING 99
X
IMAGE 4
3.3.1.4.5 CONCLUSION 103
3.3.2 THE PROS AND CONS OF SEPARATE ACCOUNTING IN TAX PRACTICE 104
3.3.2.1 POLITICAL AND PRACTICAL ADVANTAGES 104
3.3.2.2 TAX COMPLIANCE AND ENFORCEMENT PROBLEMS 105
3.3.2.2.1 STRUGGLES IN RECORDKEEPING FOR MNES 105
3.3.2.2.2 THE NON-OBSERVABILITY OF IDENTIFIABLE INTRA-MNE
TRANSACTIONS 106
3.3.2.2.3 THE LACK OF REASONABLY CLOSE COMPARABLES 107
3.3.2.3 THE INCAPABILITY OF ADDRESSING THE DUAL TAX PROBLEM 109
3.3.2.4 THE ENHANCEMENT OF INFORMATION EXCHANGE AS SOLUTION TO PRACTICAL
PROBLEMS? I LL
3.4 SUMMARY APPRAISAL OF SEPARATE ACCOUNTING 112
4 UNITARY APPORTIONMENT: DESIGNING A GLOBAL FORMULARY TAXATION SYSTEM
AND ANALYZING POTENTIAL FIRM BEHAVIOR WITHIN A GENERAL EQUILIBRIUM
FRAMEWORK 115
4.1 INTRODUCTION TO UNITARY APPORTIONMENT AND ITS FOUNDATION STONES 115
4.2 ISSUES IN IMPLEMENTING A GLOBAL UNITARY APPORTIONMENT SYSTEM 118
4.2.1 THE TAXABLE UNIT 118
4.2.2 THE TAX BASE: APPORTIONABLE INCOME AND ACCOUNTING RULES 123
4.2.2.1 DEFINING THE ISSUES AT HAND 123
4.2.2.2 APPORTIONABLE INCOME 124
4.2.2.3 TAX ACCOUNTING RULES 126
4.2.3 THE FORMULA 129
4.2.3.1 INTRODUCTION TO DESIGNING THE FORMULA 129
4.2.3.2 CHOOSING THE APPORTIONMENT FACTORS 130
4.2.3.3 MEASURING THE APPORTIONMENT FACTORS 135
4.2.3.4 APPORTIONMENT FACTOR DEFINITIONS AND LOCATIONS 136
4.2.3.4.1 INTRODUCTION 136
4.2.3.4.2 PROPERTY FACTOR 136
4.2.3.4.3 PAYROLL FACTOR 137
4.2.3.4.4 SALES FACTOR 138
4.2.3.5 CHOOSING FACTOR WEIGHTS 139
4.2.3.6 SPECIALIZED FORMULAE FOR SPECIFIC INDUSTRIES 141
4.2.3.7 ECONOMIC EFFECTS AND DISTORTIONS CAUSED BY USING A FORMULA 142
XI
IMAGE 5
4.2.4 JURISDICTIONAL THRESHOLD 145
4.2.5 SUMMARIZING THE PROPOSAL FOR A GLOBAL UNITARY SYSTEM 149
4.3 GENERAL EQUILIBRIUM INVESTIGATION OF FIRM BEHAVIOR UNDER THE
PROPOSED
UNITARY APPORTIONMENT SYSTEM 150
4.3.1 INTRODUCTION 150
4.3.2 MODEL ASSUMPTIONS 152
4.3.3 MODEL EQUATIONS 156
4.3.4 CASE 1: CAPITAL PERFECTLY MOBILE, LABOR PERFECTLY IMMOBILE 159
4.3.4.1 QUANTITATIVE MODEL RESULTS 159
4.3.4.2 ECONOMIC INTERPRETATION OF QUANTITATIVE MODEL RESULTS 160
4.3.4.2.1 TAX EFFECTS: AN OVERVIEW 160
4.3.4.2.2 TAX EFFECTS: FACTOR-SPECIFIC DETAILS 160
4.3.4.2.2.1 APPORTIONMENT FACTOR PAYROLL 160
4.3.4.2.2.2 APPORTIONMENT FACTORS PROPERTY AND SALES 163
4.3.5 CASE 2: BOTH CAPITAL AND LABOR PERFECTLY MOBILE 169
4.3.5.1 QUANTITATIVE MODEL RESULTS 169
4.3.5.2 ECONOMIC INTERPRETATION OF QUANTITATIVE MODEL RESULTS 170
4.3.5.2.1 TAX EFFECTS: AN OVERVIEW 170
4.3.5.2.2 TAX EFFECTS: FACTOR-SPECIFIC DETAILS 171
4.3.5.2.2.1 APPORTIONMENT FACTORS PAYROLL AND PROPERTY 171
4.3.5.2.2.2 APPORTIONMENT FACTOR SALES 178
4.3.6 MAIN RESULTS OF THE GENERAL EQUILIBRIUM ANALYSIS 184
4.4 POLITICAL FEASIBILITY OF WORLDWIDE ADOPTION OF THE PROPOSED SYSTEM
186
4.5 SUMMARY APPRAISAL OF UNITARY APPORTIONMENT 191
5 CONCLUSION 193
APPENDICES 201
MATHEMATICAL APPENDIX I: PARTIAL EQUILIBRIUM MODEL 203
MATHEMATICAL APPENDIX II: GENERAL EQUILIBRIUM MODEL 205
BIBLIOGRAPHY 217
TABLE OF CASES 261
REPORTS, LEGISLATION AND REGULATIONS 263
XII |
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| author_GND | (DE-588)143684949 |
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| id | DE-604.BV026934541 |
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| indexdate | 2025-01-02T11:35:02Z |
| institution | BVB |
| isbn | 9783844100143 |
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| spelling | Sommer, Christoph Verfasser (DE-588)143684949 aut Separate accounting or unitary apportionment? the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative Christoph Sommer 1. Aufl. Köln Eul 2011 XXI, 264 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Reihe: Steuer, Wirtschaft und Recht 307 Zugl.: Berlin, Freie Univ., Diss., 2010 Europäische Union (DE-588)5098525-5 gnd rswk-swf Körperschaftsteuer (DE-588)4031597-6 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Gewinnverlagerung (DE-588)4020918-0 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Multinationales Unternehmen (DE-588)4075092-9 s Gewinnverlagerung (DE-588)4020918-0 s Steuerpolitik (DE-588)4057447-7 s Körperschaftsteuer (DE-588)4031597-6 s Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 s DE-604 Reihe Steuer, Wirtschaft und Recht 307 (DE-604)BV000013975 307 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022456370&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Sommer, Christoph Separate accounting or unitary apportionment? the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative Reihe Europäische Union (DE-588)5098525-5 gnd Körperschaftsteuer (DE-588)4031597-6 gnd Steuerpolitik (DE-588)4057447-7 gnd Gewinnverlagerung (DE-588)4020918-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4031597-6 (DE-588)4057447-7 (DE-588)4020918-0 (DE-588)4075092-9 (DE-588)4210294-7 (DE-588)4113937-9 |
| title | Separate accounting or unitary apportionment? the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative |
| title_auth | Separate accounting or unitary apportionment? the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative |
| title_exact_search | Separate accounting or unitary apportionment? the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative |
| title_full | Separate accounting or unitary apportionment? the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative Christoph Sommer |
| title_fullStr | Separate accounting or unitary apportionment? the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative Christoph Sommer |
| title_full_unstemmed | Separate accounting or unitary apportionment? the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative Christoph Sommer |
| title_short | Separate accounting or unitary apportionment? |
| title_sort | separate accounting or unitary apportionment the fairy tale of arm s length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative |
| title_sub | the fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative |
| topic | Europäische Union (DE-588)5098525-5 gnd Körperschaftsteuer (DE-588)4031597-6 gnd Steuerpolitik (DE-588)4057447-7 gnd Gewinnverlagerung (DE-588)4020918-0 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd Allgemeines Gleichgewichtsmodell (DE-588)4210294-7 gnd |
| topic_facet | Europäische Union Körperschaftsteuer Steuerpolitik Gewinnverlagerung Multinationales Unternehmen Allgemeines Gleichgewichtsmodell Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=022456370&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000013975 |
| work_keys_str_mv | AT sommerchristoph separateaccountingorunitaryapportionmentthefairytaleofarmslengthpricingandgeneralequilibriumanalysisofmultinationalenterprisebehaviorundertheformularytaxationalternative |