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Corporate profit shifting : an examination of data, issues, and curbs /

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Peters, Dorian L. (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: New York : Nova Publishers, [2015]
Colección:Business issues, competition and entrepreneurship series.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 0 |a Corporate profit shifting :  |b an examination of data, issues, and curbs /  |c Dorian L. Peters, editor. 
264 1 |a New York :  |b Nova Publishers,  |c [2015] 
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490 1 |a Business issues, competition and entrepreneurship 
504 |a Includes bibliographical references and index. 
588 0 |a Print version record. 
505 0 |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 
505 8 |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 
505 8 |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 
505 8 |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 
505 8 |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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