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Global Legal Insights
Corporate Tax
Author: William N.C. Watson
Publisher:
Published: 2017
Total Pages: 218
ISBN-13: 9781911367666
DOWNLOAD EBOOK →GLOBAL LEGAL INSIGHTS
Japan’s Corporate Income Tax
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
Published: 2014-08-04
Total Pages: 44
ISBN-13: 149830009X
DOWNLOAD EBOOK →This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.
Corporate Taxes 2003-2004
Author: PriceWaterhouseCoopers LLP
Publisher: Capstone
Published: 2003-07-10
Total Pages: 966
ISBN-13:
DOWNLOAD EBOOK →Large international corporations and accountants representing international interests require the most up-to-date information regarding tax issues in countries around the world. Corporate Taxes 2003-2004 provides vital information on the corporate implications of the tax systems of over 120 countries.
European Union Corporate Tax Law
Author: Christiana HJI Panayi
Publisher: Cambridge University Press
Published: 2013-05-09
Total Pages: 413
ISBN-13: 1107354986
DOWNLOAD EBOOK →How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent establishments. Existing legislation, soft-law and the case-law of the Court of Justice are examined. The proposed CCCTB Directive and its potential application through enhanced co-operation are also considered. In addition to the tax issues pertaining to direct investment, the author examines the taxation of passive investment income, corporate reorganisations, exit taxes and the restrictive effect of domestic anti-abuse regimes. By doing so, the convergences and divergences arising from the interplay of EU corporate tax law and international tax law, especially the OECD model, are uncovered and highlighted.
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Author: Sebastian Beer
Publisher: International Monetary Fund
Published: 2018-07-23
Total Pages: 45
ISBN-13: 148436399X
DOWNLOAD EBOOK →This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
International Tax Policy and Double Tax Treaties
Author: Kevin Holmes
Publisher: IBFD
Published: 2007
Total Pages: 433
ISBN-13: 9087220235
DOWNLOAD EBOOK →Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
The Tax and Legal Playbook
Author: Mark J. Kohler
Publisher: Entrepreneur Press
Published: 2019-07-23
Total Pages: 346
ISBN-13: 161308403X
DOWNLOAD EBOOK →The Tax Rules Have Changed. Your Business Should, Too. The Tax Cut and Jobs Act of 2017 marks the biggest tax reform in more than 30 years. The changes to the tax code are complex (especially for the small-business owner), but you don't have to go it alone. CPA and Attorney Mark J. Kohler delivers a comprehensive analysis of the new tax and legal structure you desperately need to help make the new tax law work for you. In this revised edition of The Tax and Legal Playbook, Kohler reveals clear-cut truths about tax and legal planning and delivers a practical, play-by-play guide that helps you build wealth, save on taxes, and protect your assets. Using real-world case studies, tax-savvy tips, game plans, and discussion points, Kohler coaches you through the complexities of the tax game of the small-business owner. You'll also learn how to: Examine your business needs and pick the right business entity for you Build your personal and corporate credit in eight steps Implement affordable asset protection strategies Take advantage of underutilized business tax deductions Pick the right health-care, retirement, and estate plans Bring on partners and investors the right way Plan for your future with self-directed retirement funds Reading from cover to cover or refer to each chapter as needed, you will come away wiser and better equipped to make the best decisions for your business, your family, and yourself.
