Taxing Multinational Enterprises: A Theory-Based Approach to Reform
| Autor: | Richter, Wolfram F. |
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| Jazyk: | angličtina |
| Rok vydání: | 2022 |
| Předmět: | |
| Popis: | Almost 140 countries have agreed to reallocate the rights to tax international corporate profits and to introduce minimum tax rates. The agreed plan is the product of pragmatism and a search for consensus, but ambitious. It includes steps towards unitary taxation to be established by a multilateral convention that the world has not yet seen in comparable format. This paper argues for a reform that retains separate entity accounting and addresses the flaws in the current system of corporate taxation at their root rather than merely fixing symptoms. To this end, a reform aimed specifically at the rules governing the taxation of intangible assets is recommended. |
| Databáze: | OpenAIRE |
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