The Role of Allocation in a Globalized Corporate Income Tax:
The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arrangements to further globalize the corporate income tax. The paper assesses the merits...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
1998
|
| Schriftenreihe: | IMF Working Papers
Working Paper No. 98/134 |
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arrangements to further globalize the corporate income tax. The paper assesses the merits and limitations of allocation methods for attributing income to different jurisdictions according to formulas measuring business activity. Such methods are being used as part of transfer pricing regimes and are likely to be enhanced over time. Whatever international arrangements develop in the future, there is a role for new institutions to improve cooperative discussions among governments |
| Beschreibung: | 1 Online-Ressource (39 p) |
| ISBN: | 1451855575 9781451855579 |
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| spelling | Mintz, Jack M. Verfasser aut The Role of Allocation in a Globalized Corporate Income Tax Mintz, Jack M Washington, D.C International Monetary Fund 1998 1 Online-Ressource (39 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers Working Paper No. 98/134 The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arrangements to further globalize the corporate income tax. The paper assesses the merits and limitations of allocation methods for attributing income to different jurisdictions according to formulas measuring business activity. Such methods are being used as part of transfer pricing regimes and are likely to be enhanced over time. Whatever international arrangements develop in the future, there is a role for new institutions to improve cooperative discussions among governments Online-Ausg http://elibrary.imf.org/view/IMF001/07263-9781451855579/07263-9781451855579/07263-9781451855579.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Mintz, Jack M. The Role of Allocation in a Globalized Corporate Income Tax |
| title | The Role of Allocation in a Globalized Corporate Income Tax |
| title_auth | The Role of Allocation in a Globalized Corporate Income Tax |
| title_exact_search | The Role of Allocation in a Globalized Corporate Income Tax |
| title_exact_search_txtP | The Role of Allocation in a Globalized Corporate Income Tax |
| title_full | The Role of Allocation in a Globalized Corporate Income Tax Mintz, Jack M |
| title_fullStr | The Role of Allocation in a Globalized Corporate Income Tax Mintz, Jack M |
| title_full_unstemmed | The Role of Allocation in a Globalized Corporate Income Tax Mintz, Jack M |
| title_short | The Role of Allocation in a Globalized Corporate Income Tax |
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