Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Feeney The Taxation of Companies 2019 written by Michael Feeney and published by Bloomsbury Publishing. This book was released on 2019-04-19 with total page 2416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Now in its 23rd year of publication, this extremely practical book features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible. This new edition has been updated to the Finance Act 2018 and incorporates the many substantive legal changes that have taken place in the last year, including: - The new controlled foreign companies legislation: whereby, for Irish tax purposes, undistributed income of controlled foreign subsidiaries may be attributed to an Irish controlling company of those subsidiaries. - The capital gains tax exit charge legislation, which has been completely re-written and substituted for the existing legislation. - Film relief, which has been extended for another four years, to 31 December 2024, but which has also been extensively amended There have also been numerous legal smaller changes that have been addressed and incorporated into this new edition, such as the technical change in specified tangible assets to the 80% restriction on allowable capital allowances, the extension of accelerated capital allowances to expenditure on energy-efficient equipment, the accelerated capital allowances for equipment and buildings for childcare centres or fitness centres for employee and the extension of relief for start-up companies.
Download or read book Taxation of Regulated Investment Companies and Their Shareholders written by Susan A. Johnston and published by Warren Gorham & Lamont. This book was released on 1999-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle written by Eva Escribano and published by Kluwer Law International B.V.. This book was released on 2019-05-10 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Taxation of Companies 2021 written by Tom Maguire and published by Bloomsbury Professional. This book was released on 2021-04-29 with total page 2400 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Taxation of Corporations in Massachusetts written by Harry George Friedman and published by New York : Columbia University Press, Macmillan Company, agents. This book was released on 1907 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traces the historical development of corporation taxes and to indicate their fiscal importance. Focuses on the state of Massachusetts due to its industrial character and extended history in the taxation of corporations.
Download or read book The Taxation of Companies 2024 written by Tom Maguire and published by Bloomsbury Professional. This book was released on 2024-05 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2024 edition of Taxation of Companies contains an extensive new chapter on Ireland's implementation of the OECD's "Pillar 2" agreement, the high-profile policy introducing a global minimum effective corporation tax rate of 15%. This is the book's first completely new chapter in over 20 years, which is a reflection of the importance of this material. This flagship title, also known as Feeney, provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to Finance Act 2023. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply new tax reliefs, keeping your client's tax liabilities as low as possible.This title is included in Bloomsbury Professional's Irish Tax online service.
Download or read book The Taxation of Corporations in Massachusetts written by Charles Jesse Bullock and published by . This book was released on 1907 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Feeney the Taxation of Companies 2020 written by Tom Maguire and published by Bloomsbury Professional. This book was released on 2020-02-27 with total page 2432 pages. Available in PDF, EPUB and Kindle. Book excerpt: This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland.This year, for the first time, it will be written by Tom Maguire -- a worthy successor to Michael Feeney.This new edition is updated to the Finance Act 2019. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible.
Download or read book The Taxation of Corporations written by Edwin Robert Anderson Seligman and published by . This book was released on 1890 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax and Corporate Governance written by Wolfgang Schön and published by Springer Science & Business Media. This book was released on 2008-03-12 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Download or read book The Taxation of Corporations in New York written by Henry Montefiore Powell and published by . This book was released on 1914 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Company Taxation written by Ulrich Schreiber and published by Springer Science & Business Media. This book was released on 2013-01-30 with total page 179 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting. International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.
Download or read book Corporate Taxation Group Debt Funding and Base Erosion written by Gianluigi Bizioli and published by Kluwer Law International. This book was released on 2020-02-07 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: The EU's Anti-Tax Avoidance Directive (ATAD), implemented in January 2019, confronts Member States with complex challenges, particularly via the introduction of an interest limitation rule. This timely book, the first in-depth analysis of the features and implications of the directive, provides insightful and practical discussions by experts from around Europe on the crucial interactions of the ATAD with other existing anti-tax avoidance measures, the European financial sector and the fundamental freedoms. Specific issues and topics covered include the following: relation with the OECD's Base Erosion and Profit Sharing project (BEPS) and the EU's Common Corporate Tax Base initiative; technical subjects relating to corporate taxation and debt funding; problems caused by the diametrically opposite tax treatment of debt and equity within a group of companies; exclusion clauses for interest expenses; and interplay between interest limitation rules and anti-hybrid rules. A comparative analysis of implementation issues in four leading Member States--Germany, Italy, Spain and The Netherlands--as well as a global general survey with regard to interest limitation rules allow readers to assess the particular complexities associated to the implementation of the ATAD. This matchless commentary by leading European tax law academics and practitioners on an important and much-debated item of EU legislation gives practitioners, enterprises and tax authorities an early opportunity to understand the practical effects of the directive in the various Member States.
Download or read book The Taxation of Companies 2022 written by Tom Maguire and published by Bloomsbury Publishing. This book was released on 2022-04-20 with total page 3132 pages. Available in PDF, EPUB and Kindle. Book excerpt: This flagship title, also known as "Feeney", provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Written by Tom Maguire, this new edition is updated to the Finance Act 2021. An extremely practical book, it features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your client's tax liabilities as low as possible. This title is included in Bloomsbury Professional's Irish Tax online service.
Download or read book Business Taxation and Financial Decisions written by Deborah Schanz and published by Springer Science & Business Media. This book was released on 2010-10-17 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges – and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting.
Download or read book International Company Taxation and Tax Planning written by Dieter Endres and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a description and analysis of tax systems worldwide. It offers practical guidance on international planning approaches from a team of both tax practitioners and academics. In addition to references to country-specific tax legislation - including laws and rules in all EU Member States plus the United States, as well as special provisions in Australia, Japan, and elsewhere - the book discusses important ECJ decisions and various other case studies.
