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Separate Accounting or Unitary Apportionment? - Christoph Sommer
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Separate Accounting or Unitary Apportionment? - neues Buch

ISBN: 9783844100143

ID: e76dc7a1c339232d41788158a1c8b66f

The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative One field where the implications of the omnipresent globalization and hereby initiated new forms of cross-border business activity are exceptionally profound is the income taxation of multinational enterprises. The contemporary worldwide norm, which was adopted in the 1930s, is the separate accounting method. Despite its longevity as the preferred means for the taxation of multinational enterprises, the erosion of tax revenues from alleged transfer price manipulations by firms has goaded public discussion on whether or not the separate accounting method is still a satisfactory solution to the problem of international income taxation. Particularly the European Commissions study Company Taxation in the Internal Market and its suggestion to replace separate accounting with unitary apportionment in the European Union has strongly accelerated the debate about the future of group taxation. In the present treatise, both abovementioned taxation concepts are elucidated as well as qualitatively and quantitatively reviewed against the background of the economic rationale for the multinational enterprise, the way it generates income and the management of its internal affairs. The highlight of this treatise is the general equilibrium model of firm behavior under unitary apportionment, which is, as will be seen, in several important respects more powerful than the usual partial equilibrium treatment of the formulary approach. The presented model, therefore, provides considerable insights regarding the tax incidence and induced real-economic distortions under unitary apportionment. Above all, this model will allow policy-makers and tax authorities to make reasonable estimates concerning potential alterations in tax revenues collected if separate accounting was replaced by unitary apportionment in the future. Bücher / Fremdsprachige Bücher / Englische Bücher 978-3-8441-0014-3, Josef Eul Verlag GmbH

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Separate Accounting or Unitary Apportionment? - Christoph Sommer
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Christoph Sommer:

Separate Accounting or Unitary Apportionment? - neues Buch

ISBN: 9783844100143

ID: 124921549

One field where the implications of the omnipresent globalization and hereby initiated new forms of cross-border business activity are exceptionally profound is the income taxation of multinational enterprises. The contemporary worldwide norm, which was adopted in the 1930s, is the separate accounting method. Despite its longevity as the preferred means for the taxation of multinational enterprises, the erosion of tax revenues from alleged transfer price manipulations by firms has goaded public discussion on whether or not the separate accounting method is still a satisfactory solution to the problem of international income taxation. Particularly the European Commissions study Company Taxation in the Internal Market and its suggestion to replace separate accounting with unitary apportionment in the European Union has strongly accelerated the debate about the future of group taxation. In the present treatise, both abovementioned taxation concepts are elucidated as well as qualitatively and quantitatively reviewed against the background of the economic rationale for the multinational enterprise, the way it generates income and the management of its internal affairs. The highlight of this treatise is the general equilibrium model of firm behavior under unitary apportionment, which is, as will be seen, in several important respects more powerful than the usual partial equilibrium treatment of the formulary approach. The presented model, therefore, provides considerable insights regarding the tax incidence and induced real-economic distortions under unitary apportionment. Above all, this model will allow policy-makers and tax authorities to make reasonable estimates concerning potential alterations in tax revenues collected if separate accounting was replaced by unitary apportionment in the future. The Fairy Tale of Arm´s Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative Buch (fremdspr.) Bücher>Fremdsprachige Bücher>Englische Bücher, Josef Eul Verlag GmbH

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Separate Accounting or Unitary Apportionment? - Taschenbuch

ISBN: 9783844100143

[ED: Taschenbuch], [PU: Josef Eul Verlag GmbH], Neuware - One field where the implications of the omnipresent globalization and hereby initiated new forms of cross-border business activity are exceptionally profound is the income taxation of multinational enterprises. The contemporary worldwide norm, which was adopted in the 1930s, is the separate accounting method. Despite its longevity as the preferred means for the taxation of multinational enterprises, the erosion of tax revenues from alleged transfer price manipulations by firms has goaded public discussion on whether or not the separate accounting method is still a satisfactory solution to the problem of international income taxation. Particularly the European Commission's study 'Company Taxation in the Internal Market' and its suggestion to replace separate accounting with unitary apportionment in the European Union has strongly accelerated the debate about the future of group taxation. In the present treatise, both abovementioned taxation concepts are elucidated as well as qualitatively and quantitatively reviewed against the background of the economic rationale for the multinational enterprise, the way it generates income and the management of its internal affairs. The highlight of this treatise is the general equilibrium model of firm behavior under unitary apportionment, which is, as will be seen, in several important respects more powerful than the usual partial equilibrium treatment of the formulary approach. The presented model, therefore, provides considerable insights regarding the tax incidence and induced real-economic distortions under unitary apportionment. Above all, this model will allow policy-makers and tax authorities to make reasonable estimates concerning potential alterations in tax revenues collected if separate accounting was replaced by unitary apportionment in the future. -, [SC: 0.00]

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Separate Accounting or Unitary Apportionment? - Christoph Sommer
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Christoph Sommer:
Separate Accounting or Unitary Apportionment? - Taschenbuch

ISBN: 9783844100143

[ED: Taschenbuch], [PU: Josef Eul Verlag GmbH], Neuware - One field where the implications of the omnipresent globalization and hereby initiated new forms of cross-border business activity are exceptionally profound is the income taxation of multinational enterprises. The contemporary worldwide norm, which was adopted in the 1930s, is the separate accounting method. Despite its longevity as the preferred means for the taxation of multinational enterprises, the erosion of tax revenues from alleged transfer price manipulations by firms has goaded public discussion on whether or not the separate accounting method is still a satisfactory solution to the problem of international income taxation. Particularly the European Commission's study 'Company Taxation in the Internal Market' and its suggestion to replace separate accounting with unitary apportionment in the European Union has strongly accelerated the debate about the future of group taxation. In the present treatise, both abovementioned taxation concepts are elucidated as well as qualitatively and quantitatively reviewed against the background of the economic rationale for the multinational enterprise, the way it generates income and the management of its internal affairs. The highlight of this treatise is the general equilibrium model of firm behavior under unitary apportionment, which is, as will be seen, in several important respects more powerful than the usual partial equilibrium treatment of the formulary approach. The presented model, therefore, provides considerable insights regarding the tax incidence and induced real-economic distortions under unitary apportionment. Above all, this model will allow policy-makers and tax authorities to make reasonable estimates concerning potential alterations in tax revenues collected if separate accounting was replaced by unitary apportionment in the future., [SC: 1.40]

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Separate Accounting or Unitary Apportionment? The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative - Sommer, Christoph
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Separate Accounting or Unitary Apportionment? The Fairy Tale of Arm's Length Pricing and General Equilibrium Analysis of Multinational Enterprise Behavior under the Formulary Taxation Alternative - neues Buch

2011, ISBN: 3844100148

ID: A12786734

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Separate Accounting or Unitary Apportionment?
Autor:

Sommer, Christoph

Titel:

Separate Accounting or Unitary Apportionment?

ISBN-Nummer:

9783844100143

One field where the implications of the omnipresent globalization and hereby initiated new forms of cross-border business activity are exceptionally profound is the income taxation of multinational enterprises. The contemporary worldwide norm, which was adopted in the 1930s, is the separate accounting method. Despite its longevity as the preferred means for the taxation of multinational enterprises, the erosion of tax revenues from alleged transfer price manipulations by firms has goaded public discussion on whether or not the separate accounting method is still a satisfactory solution to the problem of international income taxation. Particularly the European Commission's study "Company Taxation in the Internal Market" and its suggestion to replace separate accounting with unitary apportionment in the European Union has strongly accelerated the debate about the future of group taxation. In the present treatise, both abovementioned taxation concepts are elucidated as well as qualitatively and quantitatively reviewed against the background of the economic rationale for the multinational enterprise, the way it generates income and the management of its internal affairs. The highlight of this treatise is the general equilibrium model of firm behavior under unitary apportionment, which is, as will be seen, in several important respects more powerful than the usual partial equilibrium treatment of the formulary approach. The presented model, therefore, provides considerable insights regarding the tax incidence and induced real-economic distortions under unitary apportionment. Above all, this model will allow policy-makers and tax authorities to make reasonable estimates concerning potential alterations in tax revenues collected if separate accounting was replaced by unitary apportionment in the future.

Detailangaben zum Buch - Separate Accounting or Unitary Apportionment?


EAN (ISBN-13): 9783844100143
ISBN (ISBN-10): 3844100148
Taschenbuch
Erscheinungsjahr: 2011
Herausgeber: Josef Eul Verlag GmbH
288 Seiten
Gewicht: 0,419 kg
Sprache: eng/Englisch

Buch in der Datenbank seit 30.05.2011 15:10:01
Buch zuletzt gefunden am 23.11.2016 18:35:56
ISBN/EAN: 9783844100143

ISBN - alternative Schreibweisen:
3-8441-0014-8, 978-3-8441-0014-3

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