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Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 256
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Book Description
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 256
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Book Description
Author: Eva Escribano
Publisher: Kluwer Law International B.V.
ISBN: 940350644X
Category : Law
Languages : en
Pages : 249
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Book Description
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.
Author: Stephen A. Lind
Publisher: West Publishing Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 84
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Book Description
Author: Illinois. Governor
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 498
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Book Description
Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 1107033535
Category : Business & Economics
Languages : en
Pages : 651
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Book Description
A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Author: Christoph Spengel
Publisher: Springer Science & Business Media
ISBN: 3642284337
Category : Law
Languages : en
Pages : 130
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Book Description
The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination of taxable income under the proposed Council Directive are compared to prevailing corporate tax accounting regulations in all 27 Member States, Switzerland and the US. The study presents evidence on the scope of differences and similarities between national tax accounting regulations and the Directive’s treatment in a complete, yet concise form. Based on this comprehensive comparison, it goes on to discuss remaining open questions and adjustments needed if the Directive is to be implemented in national tax law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression of how the proposed CC(C)TB would affect corporate tax burdens in the European Union.
Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 622
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Book Description
Author: James C. Teague
Publisher: Nova Science Pub Incorporated
ISBN: 9781622579983
Category : Business & Economics
Languages : en
Pages : 106
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Book Description
In the United States, how a business is taxed at the federal level is partly dependent on how it is organized. Publicly traded corporations known as subchapter C corporations are taxed once at the corporate level according to the corporate tax system, and then a second time at the individual-shareholder level according to the individual tax system when corporate dividend payments are made or capital gains are realized. This leads to the so-called "double taxation"of corporate profits. Businesses that choose any other form of organization are, in general, taxed only once at the individual level. That is, the income of certain businesses passes through to the individual business owners and is taxed according to the individual income tax system. Examples of these alternative "pass-through"forms of organization include sole proprietorships, partnerships, subchapter S corporations, and limited liability companies. This book summarizes the general tax treatment of corporate and pass-through businesses and analyzes the most recent business data from the Internal Revenue Service (IRS).
Author: John E. Karayan
Publisher: Wiley
ISBN: 9780471220756
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
A corporate guide to understanding the basic tax implications of everyday business Organized to cover the tax implications of transactions as they occur through a company's life cycle, the basic principles of tax management are applied through the use of case studies that simulate a variety of real-world marketplace conditions. Value-added and financial reporting effects of tax management are discussed, as well as country-specific tax rules, and cross-border transactions. John E. Karayan, JD, PhD (Glendale, CA), is a professor at California State Polytechnic University, Pomona. He is also a partner in the law firm of Bond Karayan. Charles W. Swenson, PhD (Pasadena, CA), is a professor at the University of Southern California, Los Angeles, where he teaches a number of courses in accounting and taxation. Over the years, financial professionals around the world have looked to the Wiley Finance series and its wide array of bestselling books for the knowledge, insights, and techniques that are essential to success in financial markets. As the pace of change in financial markets and instruments quickens, Wiley Finance continues to respond. With critically acclaimed books by leading thinkers on value investing, risk management, asset allocation, and many other critical subjects, the Wiley Finance series provides the financial community with information they want. Written to provide professionals and individuals with the most current thinking from the best minds in the industry, it is no wonder that the Wiley Finance series is the first and last stop for financial professionals looking to increase their financial expertise.
Author: Frederick W. Daily
Publisher: NOLO
ISBN: 9780873377188
Category : Business & Economics
Languages : en
Pages : 396
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Book Description
Despite popular opinion, it is possible to run a profitable, honest business while minimizing taxes and staying out of legal trouble. Tax Savvy for Small Business helps readers do just that, detailing year-round tax-saving strategies for: -- claiming all legitimate deductions -- maximizing fringe benefits -- keeping accurate records -- documenting expenses -- surviving an audit The 5th edition provides the most current IRS rules, the latest tax codes and a new chapter of "Frequently Asked Questions."
