Putting territoriality in its place Singapore's perspective on taxcompetitiveness Stephen Phua Electrónico
By: Phua, Stephen
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Material type: 
ArticlePublisher: 2017Subject(s): SISTEMA FISCAL | TRIBUTOS | IMPUESTOS | POLITICA FISCAL | REFORMA | ESTADOS UNIDOS | RELACIONES ECONOMICAS | CONVENIOS | DOBLE IMPOSICION | SINGAPUR
In:
Bulletin for International Taxation v. 71, n. 6a, June 2017Summary: Even with the relative lack of concrete details, any possibility of tax reform in the United States generally attracts significant amounts of attention from all around the world. This is especially true now, with the looming of whatappears to be the biggest tax reform since 1986. Of the many proposals within this reform, this article will focus on the proposed shift to a territorial tax system and reduction in corporate tax rates. It will demonstrate that thereform is overdue in the light of international norms and trends. In underscoring the imperatives of the proposed US tax reform, this article will evaluate andanalyse the impact of these trends and the relevant experiences ofsome other countries. In particular, it will discuss in greater detail a similar tax reforminitiative of Singapore in 1986 as well as the issue of a Singapore-United States double tax agreement.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/6a-12 (Browse shelf) | Available | BIT/2017/6a-12 |
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
Even with the relative lack of concrete details, any possibility of tax reform in the United States generally attracts significant amounts of attention from all around the world. This is especially true now, with the looming of whatappears to be the biggest tax reform since 1986. Of the many proposals within this reform, this article will focus on the proposed shift to a territorial tax system and reduction in corporate tax rates. It will demonstrate that thereform is overdue in the light of international norms and trends. In underscoring the imperatives of the proposed US tax reform, this article will evaluate andanalyse the impact of these trends and the relevant experiences ofsome other countries. In particular, it will discuss in greater detail a similar tax reforminitiative of Singapore in 1986 as well as the issue of a Singapore-United States double tax agreement.
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