Taxing profit in a global economy: a report of the Oxford international tax group
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Oxford
Oxford University Press
2021
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| Ausgabe: | first edition |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | xv, 370 Seiten Diagramme |
| ISBN: | 9780198808060 9780198808077 |
Internformat
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Datensatz im Suchindex
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| adam_text | Contents Biographies ofAuthors xiii 1. Introduction 1. Tax avoidance 2. Competition for economic activity and tax revenue 3. Other problems 4. A principled and comprehensive approach 5. Proposals 1 4 6 12 14 17 2. Key Issues in Taxing Profit 1. What is business profit? 2. Criteria for evaluating taxes on business profit 3. Possible rationales for business-level taxes on profit 4. Business-level and investor-level taxes 5. Conclusions 21 22 33 57 77 82 3. The Current International Tax Regime 1. An introduction to the current regime 2. General trends in the current regime 3. The BEPS project 4. Evaluating the current regime 5. Post-BEPS reform 6. Conclusions 85 86 94 106 113 127 130 4. Fundamental Reform Options 1. Origin country 2. Country of residence ofparent company or business headquarters 3. Country of residence of owners 4. Destination country 5. Final thoughts 131 132 151 163 168 173 5. Basic Choices in Considering Reform 1. What degree of coordination is required? 2. Transition 3. Revenue neutrality and distributional issues 4. Scope of the reformed taxes 5. Identifying destination 6. Final thoughts 175 176 179 181 182 184 187
xii CONTENTS 6. Residual Profit Allocation by Income 1. Introduction 2. The gradual move towards profit splits 3. The RPAI in outline 4. Evaluating the RPAI 5. Implementation 6. Conclusions 189 189 194 199 237 256 264 7. Destination-Based Cash Flow Taxation 1. The DBCFT in outline 2. Evaluating the DBCFT 3. Taxing financial flows 4. Implementation 5. Conclusions 267 268 279 300 317 333 Appendix 1 Personal and Business Level Taxes in a Small Open Economy Appendix 2 The Algebra ofthe RPAI References Index 335 337 339 357
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| adam_txt |
Contents Biographies ofAuthors xiii 1. Introduction 1. Tax avoidance 2. Competition for economic activity and tax revenue 3. Other problems 4. A principled and comprehensive approach 5. Proposals 1 4 6 12 14 17 2. Key Issues in Taxing Profit 1. What is business profit? 2. Criteria for evaluating taxes on business profit 3. Possible rationales for business-level taxes on profit 4. Business-level and investor-level taxes 5. Conclusions 21 22 33 57 77 82 3. The Current International Tax Regime 1. An introduction to the current regime 2. General trends in the current regime 3. The BEPS project 4. Evaluating the current regime 5. Post-BEPS reform 6. Conclusions 85 86 94 106 113 127 130 4. Fundamental Reform Options 1. Origin country 2. Country of residence ofparent company or business headquarters 3. Country of residence of owners 4. Destination country 5. Final thoughts 131 132 151 163 168 173 5. Basic Choices in Considering Reform 1. What degree of coordination is required? 2. Transition 3. Revenue neutrality and distributional issues 4. Scope of the reformed taxes 5. Identifying destination 6. Final thoughts 175 176 179 181 182 184 187
xii CONTENTS 6. Residual Profit Allocation by Income 1. Introduction 2. The gradual move towards profit splits 3. The RPAI in outline 4. Evaluating the RPAI 5. Implementation 6. Conclusions 189 189 194 199 237 256 264 7. Destination-Based Cash Flow Taxation 1. The DBCFT in outline 2. Evaluating the DBCFT 3. Taxing financial flows 4. Implementation 5. Conclusions 267 268 279 300 317 333 Appendix 1 Personal and Business Level Taxes in a Small Open Economy Appendix 2 The Algebra ofthe RPAI References Index 335 337 339 357 |
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| discipline | Wirtschaftswissenschaften |
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T14:55:05Z |
| indexdate | 2024-07-10T08:54:07Z |
| institution | BVB |
| isbn | 9780198808060 9780198808077 |
| language | English |
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| physical | xv, 370 Seiten Diagramme |
| publishDate | 2021 |
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| spelling | Taxing profit in a global economy a report of the Oxford international tax group chaired by Michael P. Devereux ; authors: Michael P. Devereux, Alan J. Auerbach, Michael Keen [und 3 weitere] first edition Oxford Oxford University Press 2021 xv, 370 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Gewinn (DE-588)4020903-9 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Steuersystem (DE-588)4183215-2 gnd rswk-swf Steuerreform (DE-588)4057455-6 gnd rswk-swf Steuersystem (DE-588)4183215-2 s Internationales Steuerrecht (DE-588)4027451-2 s Multinationales Unternehmen (DE-588)4075092-9 s Steuerreform (DE-588)4057455-6 s DE-604 Gewinn (DE-588)4020903-9 s Devereux, Michael P. 1959- (DE-588)124794300 edt aut Auerbach, Alan J. 1951- (DE-588)124566537 aut Keen, Michael 1956- Sonstige (DE-588)114051224 oth Digitalisierung UB Bamberg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032206940&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Devereux, Michael P. 1959- Auerbach, Alan J. 1951- Taxing profit in a global economy a report of the Oxford international tax group Multinationales Unternehmen (DE-588)4075092-9 gnd Gewinn (DE-588)4020903-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Steuersystem (DE-588)4183215-2 gnd Steuerreform (DE-588)4057455-6 gnd |
| subject_GND | (DE-588)4075092-9 (DE-588)4020903-9 (DE-588)4027451-2 (DE-588)4183215-2 (DE-588)4057455-6 |
| title | Taxing profit in a global economy a report of the Oxford international tax group |
| title_auth | Taxing profit in a global economy a report of the Oxford international tax group |
| title_exact_search | Taxing profit in a global economy a report of the Oxford international tax group |
| title_exact_search_txtP | Taxing profit in a global economy a report of the Oxford international tax group |
| title_full | Taxing profit in a global economy a report of the Oxford international tax group chaired by Michael P. Devereux ; authors: Michael P. Devereux, Alan J. Auerbach, Michael Keen [und 3 weitere] |
| title_fullStr | Taxing profit in a global economy a report of the Oxford international tax group chaired by Michael P. Devereux ; authors: Michael P. Devereux, Alan J. Auerbach, Michael Keen [und 3 weitere] |
| title_full_unstemmed | Taxing profit in a global economy a report of the Oxford international tax group chaired by Michael P. Devereux ; authors: Michael P. Devereux, Alan J. Auerbach, Michael Keen [und 3 weitere] |
| title_short | Taxing profit in a global economy |
| title_sort | taxing profit in a global economy a report of the oxford international tax group |
| title_sub | a report of the Oxford international tax group |
| topic | Multinationales Unternehmen (DE-588)4075092-9 gnd Gewinn (DE-588)4020903-9 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Steuersystem (DE-588)4183215-2 gnd Steuerreform (DE-588)4057455-6 gnd |
| topic_facet | Multinationales Unternehmen Gewinn Internationales Steuerrecht Steuersystem Steuerreform |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032206940&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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