Taxing profit in a global economy : a report of the Oxford international tax group

• 資料種別: 図書
• ISBN: 0198808070 paperback; 9780198808077 paperback; 9780198808060 hardback; 0198808062 hardback
• タイトル: Taxing profit in a global economy : a report of the Oxford international tax group
• 著者・編者: chaired by Michael P. Devereux; authors, Michael P. Devereux [and five others]
• 版: First edition
• 著者標目: Devereux, Michael P., 1959-
• 出版事項: Oxford, United Kingdom : Oxford University Press (出版)
• 出版年月日等: 2021
• 出版年（W3CDTF）: 2021
• 数量: xv, 370 pages
• 形態の詳細: illustrations
• 大きさ: 24 cm
• 出版地（国名コード）: GB
• 本文の言語コード: eng
• 表現種別: text
• 機器種別: unmediated
• キャリア種別: volume
• 件名標目: International business enterprises--Taxation; Corporations--Taxation
• LCC: HD2753.A3
• DDC: 336.243
• NDLC: DG113
• 対象利用者: 一般
• 資料の内容に関する注記: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain.0This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is0developed, the book evaluates the existing system and potential reform options against it.0A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.0
• 書誌注記: Includes bibliographical references and index
• 所蔵機関: 国立国会図書館
• 請求記号: DG113-D4
• 連携機関・データベース: 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• 書誌ID（NDLBibID）: 030746878; http://id.ndl.go.jp/bib/030746878
• LC control number: 2020940025; https://lccn.loc.gov/2020940025
• OCLC番号: 1155533867; https://www.worldcat.org/oclc/1155533867
• 目録規則: RDA
• 整理区分コード: 211