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EBSCO_ocn930023575 |
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20231017213018.0 |
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151210s2015 nyu ob 001 0 eng |
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|a 2019713668
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|a DLC
|b eng
|e rda
|e pn
|c DLC
|d N$T
|d YDXCP
|d OCLCF
|d EBLCP
|d AGLDB
|d STF
|d OCLCO
|d OCLCQ
|d PSYSI
|d OCLCQ
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|a 948511200
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|a 9781634837750
|q (ebook)
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|a 1634837754
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|z 9781634837675
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|b 000057006483
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|a DEBSZ
|b 45634912X
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|a (OCoLC)930023575
|z (OCoLC)948511200
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|a n-us---
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|2 bisacsh
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|a 336.2/070973
|2 23
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|a UAMI
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| 245 |
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|a Corporate profit shifting :
|b an examination of data, issues, and curbs /
|c Dorian L. Peters, editor.
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|a New York :
|b Nova Publishers,
|c [2015]
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| 300 |
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|a 1 online resource
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| 336 |
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|a text
|b txt
|2 rdacontent
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| 337 |
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|a computer
|b c
|2 rdamedia
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| 338 |
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|a online resource
|b cr
|2 rdacarrier
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| 490 |
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|a Business issues, competition and entrepreneurship
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| 504 |
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|a Includes bibliographical references and index.
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|a Print version record.
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|a CORPORATE PROFIT SHIFTING AN EXAMINATION OF DATA, ISSUES, AND CURBS ; CORPORATE PROFIT SHIFTING AN EXAMINATION OF DATA, ISSUES, AND CURBS ; Library of Congress Cataloging-in-Publication Data; CONTENTS ; PREFACE ; Chapter 1 CORPORATE TAX BASE EROSION AND PROFIT SHIFTING (BEPS): AN EXAMINATION OF THE DATA ; SUMMARY ; INTRODUCTION ; OVERVIEW OF THE U.S. INTERNATIONAL CORPORATE TAX SYSTEM ; INDICATIONS OF PROFIT SHIFTING BY AMERICAN MNCS ; BEA Corporate Profits by Country; U.S. Foreign Direct Investment by Country ; U.S. Foreign Direct Investment Held Through Holding Companies
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|a INDICATIONS OF WORLDWIDE PROFIT SHIFTING POLICY OPTIONS AND CONSIDERATIONS FOR REDUCING PROFIT SHIFTING ; Worldwide vs. Territorial Taxation ; Move Closer Toward Worldwide Taxation ; Move Closer Toward Territorial Taxation ; Does the Distinction Matter? ; Adopt a Minimum Tax ; Adopt Formula Apportionment ; Modify Subpart F Rules ; Reduce Corporate Tax Rates ; The OECD's BEPS Project ; APPENDIX A. OECD'S BEPS ACTION PLAN STATUS ; End Notes ; Chapter 2 TAX HAVENS: INTERNATIONAL TAX AVOIDANCE AND EVASION* ; SUMMARY ; INTRODUCTION; WHERE ARE THE TAX HAVENS? ; Formal Lists of Tax Havens
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|a Developments in the OECD Tax Haven List Other Jurisdictions with Tax Haven Characteristics ; METHODS OF CORPORATE TAX AVOIDANCE ; Allocation of Debt and Earnings Stripping ; Transfer Pricing ; Contract Manufacturing ; Check-the-Box, Hybrid Entities, and Hybrid Instruments ; Cross Crediting and Sourcing Rules for Foreign Tax Credits ; THE MAGNITUDE OF CORPORATE PROFIT SHIFTING ; Evidence on the Scope of Profit Shifting; Estimates of the Cost and Sources of Corporate Tax Avoidance ; Importance of Different Profit Shifting Techniques; METHODS OF AVOIDANCE AND EVASION BY INDIVIDUALS
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|a Tax Provisions Affecting the Treatment of Income by Individuals Limited Information Reporting between Jurisdictions ; U.S. Collection of Information on U.S. Income and Qualified Intermediaries ; European Union Savings Directive ; ESTIMATES OF THE REVENUE COST OF INDIVIDUAL TAX EVASION ; ALTERNATIVE POLICY OPTIONS TO ADDRESS CORPORATE PROFIT SHIFTING ; Broad Changes to International Tax Rules ; Repeal Deferral ; Targeted or Partial Elimination of Deferral ; Allocation of Deductions and Credits with Respect to Deferred Income/Restrictions on Cross Crediting; Formula Apportionment
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| 505 |
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|a Narrower Provisions Affecting Multinational Profit Shifting Eliminate Check-the-Box, Hybrid Entities, and Hybrid Instruments ; Tighten Earnings Stripping Rules; Limit Interest Deductions ; Foreign Tax Credits: Source Royalties as Domestic Income for Purposes of the Foreign Tax Credit Limit or Create Separate Basket; Eliminate Title Passage Rule; Restrict Credits for Taxes Producing an Economic Benefit ; Transfer Pricing ; Other Provisions ; OPTIONS TO ADDRESS INDIVIDUAL EVASION ; Information Reporting ; Multilateral Information Sharing or Withholding; International Cooperation
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| 590 |
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|a eBooks on EBSCOhost
|b EBSCO eBook Subscription Academic Collection - Worldwide
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| 650 |
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|a International business enterprises
|x Taxation
|z United States.
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| 650 |
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|a Corporations, American
|x Taxation.
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| 650 |
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|a Tax havens.
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| 650 |
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|a Entreprises multinationales
|x Impôts
|z États-Unis.
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| 650 |
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|a Paradis fiscaux.
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| 650 |
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|a BUSINESS & ECONOMICS
|x Public Finance.
|2 bisacsh
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| 650 |
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7 |
|a Corporations, American
|x Taxation.
|2 fast
|0 (OCoLC)fst00879993
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| 650 |
|
7 |
|a International business enterprises
|x Taxation.
|2 fast
|0 (OCoLC)fst00976845
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| 650 |
|
7 |
|a Tax havens.
|2 fast
|0 (OCoLC)fst01143780
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| 651 |
|
7 |
|a United States.
|2 fast
|0 (OCoLC)fst01204155
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| 700 |
1 |
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|a Peters, Dorian L.,
|e editor.
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| 776 |
0 |
8 |
|i Print version:
|t Corporate profit shifting.
|d New York : Nova Publishers, [2015]
|z 9781634837675
|w (DLC) 2015460471
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| 830 |
|
0 |
|a Business issues, competition and entrepreneurship series.
|
| 856 |
4 |
0 |
|u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1100244
|z Texto completo
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|a ProQuest Ebook Central
|b EBLB
|n EBL4188918
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| 938 |
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|a EBSCOhost
|b EBSC
|n 1100244
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|a YBP Library Services
|b YANK
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