0
Your cart

Your cart is empty

Books > Law > International law > Private international law & conflict of laws

Buy Now

Taxing Profit in a Global Economy (Paperback) Loot Price: R1,155
Discovery Miles 11 550
Taxing Profit in a Global Economy (Paperback): Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang...

Taxing Profit in a Global Economy (Paperback)

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

 (sign in to rate)
Loot Price R1,155 Discovery Miles 11 550 | Repayment Terms: R108 pm x 12*

Bookmark and Share

Expected to ship within 12 - 17 working days

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 undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it starts from first principles to ask how we should evaluate a tax on business profit-and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT). The book is authored by group of economists and lawyers-the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law-including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation-to assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.

General

Imprint: Oxford UniversityPress
Country of origin: United Kingdom
Release date: 2021
Authors: Michael P. Devereux (Director of the Oxford University Centre for Business Taxation and Professor of Business Taxation) • Alan J. Auerbach (Robert D. Burch Professor of Economics and Law) • Michael Keen (Deputy Director of the Fiscal Affairs Department) • Paul Oosterhuis (Of Counsel) • Wolfgang Schoen (Managing Director) • John Vella (Professor of Law)
Dimensions: 156 x 156 x 234mm (L x W x H)
Format: Paperback
Pages: 400
ISBN-13: 978-0-19-880807-7
Categories: Books > Law > International law > Private international law & conflict of laws
Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation
Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
Books > Money & Finance > Public finance > Taxation
Promotions
LSN: 0-19-880807-0
Barcode: 9780198808077

Is the information for this product incomplete, wrong or inappropriate? Let us know about it.

Does this product have an incorrect or missing image? Send us a new image.

Is this product missing categories? Add more categories.

Review This Product

No reviews yet - be the first to create one!

You might also like..

Private International Law - The Modern…
C.F. Forsyth Paperback R1,487 R1,201 Discovery Miles 12 010
A Commitment to Private International…
Permanent Bureau of the Hcch Hardcover R4,662 Discovery Miles 46 620
Mann on the Legal Aspect of Money
Charles Proctor Hardcover R16,464 Discovery Miles 164 640
Aviation Law Cause of Action Exclusivity…
David Cluxton Hardcover R2,592 Discovery Miles 25 920
Arbitration of Trust Disputes
Lucas Clover Alcolea Hardcover R4,341 Discovery Miles 43 410
Recognition of Foreign Bank Resolution…
Shuai Guo Hardcover R3,495 Discovery Miles 34 950
Conflict of Laws: A Comparative Approach…
Gilles Cuniberti Paperback R1,492 Discovery Miles 14 920
Renmin Chinese Law Review - Selected…
Jichun Shi Hardcover R3,543 Discovery Miles 35 430
A Treatise on Private International Law…
John Westlake Paperback R603 Discovery Miles 6 030
Commentaries on the Conflict of Laws…
Joseph Story Paperback R940 Discovery Miles 9 400
Commentaries on the Conflict of Laws…
Joseph Story Paperback R975 Discovery Miles 9 750
Intellectual Property in the Conflict of…
Sierd J. Schaafsma Hardcover R5,956 Discovery Miles 59 560

See more

Partners