Michael P Devereux, Alan J Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, John Vella

Taxing Profit in a Global Economy

• Gebundenes Buch

Produktbeschreibung

This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations. This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment.

Produktdetails

• Verlag: Oxford University Press, USA
• Seitenzahl: 388
• Erscheinungstermin: 21. März 2021
• Englisch
• Abmessung: 240mm x 165mm x 30mm
• Gewicht: 756g
• ISBN-13: 9780198808060
• ISBN-10: 0198808062
• Artikelnr.: 59863434

Autorenporträt

Michael P. Devereux is Director of the Oxford University Centre for Business Taxation, Professor of Business Taxation at the Saïd Business School, University of Oxford and Professorial Fellow at Oriel College, Oxford. Alan J. Auerbach is Robert D. Burch Professor of Economics and Law, and Director of the Burch Center for Tax Policy and Public Finance at the University of California, Berkeley. Michael Keen is Deputy Director of the Fiscal Affairs Department of the International Monetary Fund. Paul Oosterhuis is Of Counsel, International Tax in the Washington, DC office of Skadden, Arps, Slate, Meagher & Flom. Wolfgang Schön is the Managing Director of the Max Planck Institute for Tax Law and Public Finance in Munich and Honorary Professor at Munich University. John Vella is Professor of Law at the University of Oxford, Assistant Director of the Oxford University Centre for Business Taxation, and a Fellow of Harris Manchester College, Oxford.

Inhaltsangabe

1: Introduction
2: Key issues in taxing profit
3: The current international tax system
4: Fundamental reform options
5: Basic choices in considering reform
6: Residual profit allocation by income
7: Destination-based cash flow taxation