Corporate profit shifting :: an examination of data, issues, and curbs /
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York :
Nova Publishers,
[2015]
|
| Schriftenreihe: | Business issues, competition and entrepreneurship series.
|
| Schlagworte: | |
| Online-Zugang: | DE-862 DE-863 |
| Beschreibung: | 1 online resource |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9781634837750 1634837754 |
Internformat
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
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| 245 | 0 | 0 | |a Corporate profit shifting : |b an examination of data, issues, and curbs / |c Dorian L. Peters, editor. |
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| 490 | 1 | |a Business issues, competition and entrepreneurship | |
| 504 | |a Includes bibliographical references and index. | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a CORPORATE PROFIT SHIFTING AN EXAMINATION OF DATA, ISSUES, AND CURBS ; CORPORATE PROFIT SHIFTING AN EXAMINATION OF DATA, ISSUES, AND CURBS ; Library of Congress Cataloging-in-Publication Data; CONTENTS ; PREFACE ; Chapter 1 CORPORATE TAX BASE EROSION AND PROFIT SHIFTING (BEPS): AN EXAMINATION OF THE DATA ; SUMMARY ; INTRODUCTION ; OVERVIEW OF THE U.S. INTERNATIONAL CORPORATE TAX SYSTEM ; INDICATIONS OF PROFIT SHIFTING BY AMERICAN MNCS ; BEA Corporate Profits by Country; U.S. Foreign Direct Investment by Country ; U.S. Foreign Direct Investment Held Through Holding Companies | |
| 505 | 8 | |a INDICATIONS OF WORLDWIDE PROFIT SHIFTING POLICY OPTIONS AND CONSIDERATIONS FOR REDUCING PROFIT SHIFTING ; Worldwide vs. Territorial Taxation ; Move Closer Toward Worldwide Taxation ; Move Closer Toward Territorial Taxation ; Does the Distinction Matter? ; Adopt a Minimum Tax ; Adopt Formula Apportionment ; Modify Subpart F Rules ; Reduce Corporate Tax Rates ; The OECD's BEPS Project ; APPENDIX A. OECD'S BEPS ACTION PLAN STATUS ; End Notes ; Chapter 2 TAX HAVENS: INTERNATIONAL TAX AVOIDANCE AND EVASION* ; SUMMARY ; INTRODUCTION; WHERE ARE THE TAX HAVENS? ; Formal Lists of Tax Havens | |
| 505 | 8 | |a Developments in the OECD Tax Haven List Other Jurisdictions with Tax Haven Characteristics ; METHODS OF CORPORATE TAX AVOIDANCE ; Allocation of Debt and Earnings Stripping ; Transfer Pricing ; Contract Manufacturing ; Check-the-Box, Hybrid Entities, and Hybrid Instruments ; Cross Crediting and Sourcing Rules for Foreign Tax Credits ; THE MAGNITUDE OF CORPORATE PROFIT SHIFTING ; Evidence on the Scope of Profit Shifting; Estimates of the Cost and Sources of Corporate Tax Avoidance ; Importance of Different Profit Shifting Techniques; METHODS OF AVOIDANCE AND EVASION BY INDIVIDUALS | |
| 505 | 8 | |a Tax Provisions Affecting the Treatment of Income by Individuals Limited Information Reporting between Jurisdictions ; U.S. Collection of Information on U.S. Income and Qualified Intermediaries ; European Union Savings Directive ; ESTIMATES OF THE REVENUE COST OF INDIVIDUAL TAX EVASION ; ALTERNATIVE POLICY OPTIONS TO ADDRESS CORPORATE PROFIT SHIFTING ; Broad Changes to International Tax Rules ; Repeal Deferral ; Targeted or Partial Elimination of Deferral ; Allocation of Deductions and Credits with Respect to Deferred Income/Restrictions on Cross Crediting; Formula Apportionment | |
| 505 | 8 | |a Narrower Provisions Affecting Multinational Profit Shifting Eliminate Check-the-Box, Hybrid Entities, and Hybrid Instruments ; Tighten Earnings Stripping Rules; Limit Interest Deductions ; Foreign Tax Credits: Source Royalties as Domestic Income for Purposes of the Foreign Tax Credit Limit or Create Separate Basket; Eliminate Title Passage Rule; Restrict Credits for Taxes Producing an Economic Benefit ; Transfer Pricing ; Other Provisions ; OPTIONS TO ADDRESS INDIVIDUAL EVASION ; Information Reporting ; Multilateral Information Sharing or Withholding; International Cooperation | |
| 650 | 0 | |a International business enterprises |x Taxation |z United States. | |
| 650 | 0 | |a Corporations, American |x Taxation. |0 http://id.loc.gov/authorities/subjects/sh85032962 | |
| 650 | 0 | |a Tax havens. |0 http://id.loc.gov/authorities/subjects/sh85132823 | |
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| 830 | 0 | |a Business issues, competition and entrepreneurship series. |0 http://id.loc.gov/authorities/names/no2009119442 | |
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Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBA-ocn930023575 |
|---|---|
| _version_ | 1826942098725666816 |
| adam_text | |
| any_adam_object | |
| author2 | Peters, Dorian L. |
| author2_role | edt |
| author2_variant | d l p dl dlp |
| author_facet | Peters, Dorian L. |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HJ4653 |
| callnumber-raw | HJ4653.C7 |
| callnumber-search | HJ4653.C7 |
| callnumber-sort | HJ 44653 C7 |
| callnumber-subject | HJ - Public Finance |
| collection | ZDB-4-EBA |
| contents | CORPORATE PROFIT SHIFTING AN EXAMINATION OF DATA, ISSUES, AND CURBS ; CORPORATE PROFIT SHIFTING AN EXAMINATION OF DATA, ISSUES, AND CURBS ; Library of Congress Cataloging-in-Publication Data; CONTENTS ; PREFACE ; Chapter 1 CORPORATE TAX BASE EROSION AND PROFIT SHIFTING (BEPS): AN EXAMINATION OF THE DATA ; SUMMARY ; INTRODUCTION ; OVERVIEW OF THE U.S. INTERNATIONAL CORPORATE TAX SYSTEM ; INDICATIONS OF PROFIT SHIFTING BY AMERICAN MNCS ; BEA Corporate Profits by Country; U.S. Foreign Direct Investment by Country ; U.S. Foreign Direct Investment Held Through Holding Companies INDICATIONS OF WORLDWIDE PROFIT SHIFTING POLICY OPTIONS AND CONSIDERATIONS FOR REDUCING PROFIT SHIFTING ; Worldwide vs. Territorial Taxation ; Move Closer Toward Worldwide Taxation ; Move Closer Toward Territorial Taxation ; Does the Distinction Matter? ; Adopt a Minimum Tax ; Adopt Formula Apportionment ; Modify Subpart F Rules ; Reduce Corporate Tax Rates ; The OECD's BEPS Project ; APPENDIX A. OECD'S BEPS ACTION PLAN STATUS ; End Notes ; Chapter 2 TAX HAVENS: INTERNATIONAL TAX AVOIDANCE AND EVASION* ; SUMMARY ; INTRODUCTION; WHERE ARE THE TAX HAVENS? ; Formal Lists of Tax Havens Developments in the OECD Tax Haven List Other Jurisdictions with Tax Haven Characteristics ; METHODS OF CORPORATE TAX AVOIDANCE ; Allocation of Debt and Earnings Stripping ; Transfer Pricing ; Contract Manufacturing ; Check-the-Box, Hybrid Entities, and Hybrid Instruments ; Cross Crediting and Sourcing Rules for Foreign Tax Credits ; THE MAGNITUDE OF CORPORATE PROFIT SHIFTING ; Evidence on the Scope of Profit Shifting; Estimates of the Cost and Sources of Corporate Tax Avoidance ; Importance of Different Profit Shifting Techniques; METHODS OF AVOIDANCE AND EVASION BY INDIVIDUALS Tax Provisions Affecting the Treatment of Income by Individuals Limited Information Reporting between Jurisdictions ; U.S. Collection of Information on U.S. Income and Qualified Intermediaries ; European Union Savings Directive ; ESTIMATES OF THE REVENUE COST OF INDIVIDUAL TAX EVASION ; ALTERNATIVE POLICY OPTIONS TO ADDRESS CORPORATE PROFIT SHIFTING ; Broad Changes to International Tax Rules ; Repeal Deferral ; Targeted or Partial Elimination of Deferral ; Allocation of Deductions and Credits with Respect to Deferred Income/Restrictions on Cross Crediting; Formula Apportionment Narrower Provisions Affecting Multinational Profit Shifting Eliminate Check-the-Box, Hybrid Entities, and Hybrid Instruments ; Tighten Earnings Stripping Rules; Limit Interest Deductions ; Foreign Tax Credits: Source Royalties as Domestic Income for Purposes of the Foreign Tax Credit Limit or Create Separate Basket; Eliminate Title Passage Rule; Restrict Credits for Taxes Producing an Economic Benefit ; Transfer Pricing ; Other Provisions ; OPTIONS TO ADDRESS INDIVIDUAL EVASION ; Information Reporting ; Multilateral Information Sharing or Withholding; International Cooperation |
| ctrlnum | (OCoLC)930023575 |
| dewey-full | 336.2/070973 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2/070973 |
| dewey-search | 336.2/070973 |
| dewey-sort | 3336.2 570973 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| indexdate | 2025-03-18T14:22:37Z |
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| series | Business issues, competition and entrepreneurship series. |
| series2 | Business issues, competition and entrepreneurship |
| spelling | Corporate profit shifting : an examination of data, issues, and curbs / Dorian L. Peters, editor. New York : Nova Publishers, [2015] 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier Business issues, competition and entrepreneurship Includes bibliographical references and index. Print version record. CORPORATE PROFIT SHIFTING AN EXAMINATION OF DATA, ISSUES, AND CURBS ; CORPORATE PROFIT SHIFTING AN EXAMINATION OF DATA, ISSUES, AND CURBS ; Library of Congress Cataloging-in-Publication Data; CONTENTS ; PREFACE ; Chapter 1 CORPORATE TAX BASE EROSION AND PROFIT SHIFTING (BEPS): AN EXAMINATION OF THE DATA ; SUMMARY ; INTRODUCTION ; OVERVIEW OF THE U.S. INTERNATIONAL CORPORATE TAX SYSTEM ; INDICATIONS OF PROFIT SHIFTING BY AMERICAN MNCS ; BEA Corporate Profits by Country; U.S. Foreign Direct Investment by Country ; U.S. Foreign Direct Investment Held Through Holding Companies INDICATIONS OF WORLDWIDE PROFIT SHIFTING POLICY OPTIONS AND CONSIDERATIONS FOR REDUCING PROFIT SHIFTING ; Worldwide vs. Territorial Taxation ; Move Closer Toward Worldwide Taxation ; Move Closer Toward Territorial Taxation ; Does the Distinction Matter? ; Adopt a Minimum Tax ; Adopt Formula Apportionment ; Modify Subpart F Rules ; Reduce Corporate Tax Rates ; The OECD's BEPS Project ; APPENDIX A. OECD'S BEPS ACTION PLAN STATUS ; End Notes ; Chapter 2 TAX HAVENS: INTERNATIONAL TAX AVOIDANCE AND EVASION* ; SUMMARY ; INTRODUCTION; WHERE ARE THE TAX HAVENS? ; Formal Lists of Tax Havens Developments in the OECD Tax Haven List Other Jurisdictions with Tax Haven Characteristics ; METHODS OF CORPORATE TAX AVOIDANCE ; Allocation of Debt and Earnings Stripping ; Transfer Pricing ; Contract Manufacturing ; Check-the-Box, Hybrid Entities, and Hybrid Instruments ; Cross Crediting and Sourcing Rules for Foreign Tax Credits ; THE MAGNITUDE OF CORPORATE PROFIT SHIFTING ; Evidence on the Scope of Profit Shifting; Estimates of the Cost and Sources of Corporate Tax Avoidance ; Importance of Different Profit Shifting Techniques; METHODS OF AVOIDANCE AND EVASION BY INDIVIDUALS Tax Provisions Affecting the Treatment of Income by Individuals Limited Information Reporting between Jurisdictions ; U.S. Collection of Information on U.S. Income and Qualified Intermediaries ; European Union Savings Directive ; ESTIMATES OF THE REVENUE COST OF INDIVIDUAL TAX EVASION ; ALTERNATIVE POLICY OPTIONS TO ADDRESS CORPORATE PROFIT SHIFTING ; Broad Changes to International Tax Rules ; Repeal Deferral ; Targeted or Partial Elimination of Deferral ; Allocation of Deductions and Credits with Respect to Deferred Income/Restrictions on Cross Crediting; Formula Apportionment Narrower Provisions Affecting Multinational Profit Shifting Eliminate Check-the-Box, Hybrid Entities, and Hybrid Instruments ; Tighten Earnings Stripping Rules; Limit Interest Deductions ; Foreign Tax Credits: Source Royalties as Domestic Income for Purposes of the Foreign Tax Credit Limit or Create Separate Basket; Eliminate Title Passage Rule; Restrict Credits for Taxes Producing an Economic Benefit ; Transfer Pricing ; Other Provisions ; OPTIONS TO ADDRESS INDIVIDUAL EVASION ; Information Reporting ; Multilateral Information Sharing or Withholding; International Cooperation International business enterprises Taxation United States. Corporations, American Taxation. http://id.loc.gov/authorities/subjects/sh85032962 Tax havens. http://id.loc.gov/authorities/subjects/sh85132823 Entreprises multinationales Impôts États-Unis. Paradis fiscaux. BUSINESS & ECONOMICS Public Finance. bisacsh Corporations, American Taxation fast International business enterprises Taxation fast Tax havens fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Peters, Dorian L., editor. has work: Corporate profit shifting (Text) https://id.oclc.org/worldcat/entity/E39PD3bKCjCgV3FMyQtBRFb3cd https://id.oclc.org/worldcat/ontology/hasWork Print version: Corporate profit shifting. New York : Nova Publishers, [2015] 9781634837675 (DLC) 2015460471 Business issues, competition and entrepreneurship series. http://id.loc.gov/authorities/names/no2009119442 |
| spellingShingle | Corporate profit shifting : an examination of data, issues, and curbs / Business issues, competition and entrepreneurship series. CORPORATE PROFIT SHIFTING AN EXAMINATION OF DATA, ISSUES, AND CURBS ; CORPORATE PROFIT SHIFTING AN EXAMINATION OF DATA, ISSUES, AND CURBS ; Library of Congress Cataloging-in-Publication Data; CONTENTS ; PREFACE ; Chapter 1 CORPORATE TAX BASE EROSION AND PROFIT SHIFTING (BEPS): AN EXAMINATION OF THE DATA ; SUMMARY ; INTRODUCTION ; OVERVIEW OF THE U.S. INTERNATIONAL CORPORATE TAX SYSTEM ; INDICATIONS OF PROFIT SHIFTING BY AMERICAN MNCS ; BEA Corporate Profits by Country; U.S. Foreign Direct Investment by Country ; U.S. Foreign Direct Investment Held Through Holding Companies INDICATIONS OF WORLDWIDE PROFIT SHIFTING POLICY OPTIONS AND CONSIDERATIONS FOR REDUCING PROFIT SHIFTING ; Worldwide vs. Territorial Taxation ; Move Closer Toward Worldwide Taxation ; Move Closer Toward Territorial Taxation ; Does the Distinction Matter? ; Adopt a Minimum Tax ; Adopt Formula Apportionment ; Modify Subpart F Rules ; Reduce Corporate Tax Rates ; The OECD's BEPS Project ; APPENDIX A. OECD'S BEPS ACTION PLAN STATUS ; End Notes ; Chapter 2 TAX HAVENS: INTERNATIONAL TAX AVOIDANCE AND EVASION* ; SUMMARY ; INTRODUCTION; WHERE ARE THE TAX HAVENS? ; Formal Lists of Tax Havens Developments in the OECD Tax Haven List Other Jurisdictions with Tax Haven Characteristics ; METHODS OF CORPORATE TAX AVOIDANCE ; Allocation of Debt and Earnings Stripping ; Transfer Pricing ; Contract Manufacturing ; Check-the-Box, Hybrid Entities, and Hybrid Instruments ; Cross Crediting and Sourcing Rules for Foreign Tax Credits ; THE MAGNITUDE OF CORPORATE PROFIT SHIFTING ; Evidence on the Scope of Profit Shifting; Estimates of the Cost and Sources of Corporate Tax Avoidance ; Importance of Different Profit Shifting Techniques; METHODS OF AVOIDANCE AND EVASION BY INDIVIDUALS Tax Provisions Affecting the Treatment of Income by Individuals Limited Information Reporting between Jurisdictions ; U.S. Collection of Information on U.S. Income and Qualified Intermediaries ; European Union Savings Directive ; ESTIMATES OF THE REVENUE COST OF INDIVIDUAL TAX EVASION ; ALTERNATIVE POLICY OPTIONS TO ADDRESS CORPORATE PROFIT SHIFTING ; Broad Changes to International Tax Rules ; Repeal Deferral ; Targeted or Partial Elimination of Deferral ; Allocation of Deductions and Credits with Respect to Deferred Income/Restrictions on Cross Crediting; Formula Apportionment Narrower Provisions Affecting Multinational Profit Shifting Eliminate Check-the-Box, Hybrid Entities, and Hybrid Instruments ; Tighten Earnings Stripping Rules; Limit Interest Deductions ; Foreign Tax Credits: Source Royalties as Domestic Income for Purposes of the Foreign Tax Credit Limit or Create Separate Basket; Eliminate Title Passage Rule; Restrict Credits for Taxes Producing an Economic Benefit ; Transfer Pricing ; Other Provisions ; OPTIONS TO ADDRESS INDIVIDUAL EVASION ; Information Reporting ; Multilateral Information Sharing or Withholding; International Cooperation International business enterprises Taxation United States. Corporations, American Taxation. http://id.loc.gov/authorities/subjects/sh85032962 Tax havens. http://id.loc.gov/authorities/subjects/sh85132823 Entreprises multinationales Impôts États-Unis. Paradis fiscaux. BUSINESS & ECONOMICS Public Finance. bisacsh Corporations, American Taxation fast International business enterprises Taxation fast Tax havens fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85032962 http://id.loc.gov/authorities/subjects/sh85132823 |
| title | Corporate profit shifting : an examination of data, issues, and curbs / |
| title_auth | Corporate profit shifting : an examination of data, issues, and curbs / |
| title_exact_search | Corporate profit shifting : an examination of data, issues, and curbs / |
| title_full | Corporate profit shifting : an examination of data, issues, and curbs / Dorian L. Peters, editor. |
| title_fullStr | Corporate profit shifting : an examination of data, issues, and curbs / Dorian L. Peters, editor. |
| title_full_unstemmed | Corporate profit shifting : an examination of data, issues, and curbs / Dorian L. Peters, editor. |
| title_short | Corporate profit shifting : |
| title_sort | corporate profit shifting an examination of data issues and curbs |
| title_sub | an examination of data, issues, and curbs / |
| topic | International business enterprises Taxation United States. Corporations, American Taxation. http://id.loc.gov/authorities/subjects/sh85032962 Tax havens. http://id.loc.gov/authorities/subjects/sh85132823 Entreprises multinationales Impôts États-Unis. Paradis fiscaux. BUSINESS & ECONOMICS Public Finance. bisacsh Corporations, American Taxation fast International business enterprises Taxation fast Tax havens fast |
| topic_facet | International business enterprises Taxation United States. Corporations, American Taxation. Tax havens. Entreprises multinationales Impôts États-Unis. Paradis fiscaux. BUSINESS & ECONOMICS Public Finance. Corporations, American Taxation International business enterprises Taxation Tax havens United States |
| work_keys_str_mv | AT petersdorianl corporateprofitshiftinganexaminationofdataissuesandcurbs |