Search by Bookstore
Holdings of Libraries in Japan
This page shows libraries in Japan other than the National Diet Library that hold the material.
Please contact your local library for information on how to use materials or whether it is possible to request materials from the holding libraries.
other
CiNii Research
Search ServicePaperYou can check the holdings of institutions and databases with which CiNii Research is linked at the site of CiNii Research.
Search by Bookstore
Bibliographic Record
You can check the details of this material, its authority (keywords that refer to materials on the same subject, author's name, etc.), etc.
- Material Type
- 図書
- ISBN
- 0198808070 paperback9780198808077 paperback9780198808060 hardback0198808062 hardback
- Author/Editor
- chaired by Michael P. Devereuxauthors, Michael P. Devereux [and five others]
- Edition
- First edition
- Author Heading
- Publication, Distribution, etc.
- Publication Date
- 2021
- Publication Date (W3CDTF)
- 2021
- Extent
- xv, 370 pages
- Other physical details
- illustrations
- Size
- 24 cm
- Place of Publication (Country Code)
- GB
- Text Language Code
- eng
- Content Type
- text
- Media Type
- unmediated
- Carrier Type
- volume
- LCC
- DDC
- NDLC
- Target Audience
- 一般
- Note (Content)
- 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
- Note (Bibliography)
- Includes bibliographical references and index
- Holding library
- 国立国会図書館
- Call No.
- DG113-D4
- Data Provider (Database)
- 国立国会図書館 : 国立国会図書館蔵書
- Bibliographic ID (NDL)
- 030746878
- LC Control Number
- 2020940025
- OCLC No.
- 1155533867
- Cataloging Rule
- RDA
- Bibliographic Record Category (NDL)
- 211