Corporate Income Taxes under Pressure (Paperback)

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.

General

Imprint:	International Monetary Fund (IMF)
Country of origin:	United States
Release date:	February 2021
Authors:	Ruud A. De Mooij • Alexander D. Klemm • Victoria J. Perry
Format:	Paperback
Pages:	388
ISBN-13:	978-1-5135-1177-1
Categories:	Books > Business & Economics > Economics > International economics > International finance Books > Business & Economics > Finance & accounting > Finance > Corporate finance Books > Business & Economics > Finance & accounting > Finance > Banking 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 > Banking Books > Money & Finance > Corporate finance Books > Money & Finance > Public finance > Taxation
LSN:	1-5135-1177-7
Barcode:	9781513511771

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