Internet Tax Issues

Internet Tax Issues PDF

Author: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight

Publisher:

Published: 2001

Total Pages: 122

ISBN-13:

DOWNLOAD EBOOK →

Model Tax Convention on Income and on Capital 2017 (Full Version)

Model Tax Convention on Income and on Capital 2017 (Full Version) PDF

Author: OECD

Publisher: OECD Publishing

Published: 2019-04-25

Total Pages: 2624

ISBN-13: 9264306994

DOWNLOAD EBOOK →

This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...

Corporate Taxes 2003-2004

Corporate Taxes 2003-2004 PDF

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.

Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure PDF

Author: Ruud A. de Mooij

Publisher: International Monetary Fund

Published: 2021-02-26

Total Pages: 388

ISBN-13: 1513511777

DOWNLOAD EBOOK →

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.