Shay, Stephen E.
The deceptive allure of taxing "residual profits" electrónico / Stephen E. Shay .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article outlines the traditional justifications for a residual profits business tax base and evaluates its role in the OECD/G20 Pillar One proposal to allocate income to market countries. The article concludes that basing the allocation of profits to market countries on multinationals' residual profits would be inferior to allocating a portion of total corporate profits.
IMPUESTO DE SOCIEDADES
BENEFICIOS
EMPRESAS MULTINACIONALES
PRIMER PILAR (OCDE)
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 527-532
The deceptive allure of taxing "residual profits" electrónico / Stephen E. Shay .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article outlines the traditional justifications for a residual profits business tax base and evaluates its role in the OECD/G20 Pillar One proposal to allocate income to market countries. The article concludes that basing the allocation of profits to market countries on multinationals' residual profits would be inferior to allocating a portion of total corporate profits.
IMPUESTO DE SOCIEDADES
BENEFICIOS
EMPRESAS MULTINACIONALES
PRIMER PILAR (OCDE)
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 527-532