000			01917nab a2200301 c 4500
999			_c138318 _d138318
003			ES-MaIEF
005			20240422120319.0
007			ta
008			180619b at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_961849 _aHashimzade, Nigar
245		0	_aTax treaties and the international allocation of production _bthe welfare consequences of tax credits _c Nigar Hashimzade and Gareth D. Myles
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThe international taxation of profit is regulated by numerous tax treaties that describe the treatment of cross border flows. A common feature of these treaties is tax credits for multinationals when they repatriate profit. The tax credits eliminate the double taxation of profit and the disincentive this causes for overseas investment and distribution of profit to home shareholders. The article investigates the welfare impact of tax credits. The impacts of the tax credit operate through two channels: an efficiency channel that increases the tax base and a distributional channel that allocates the tax base between countries. The distributional effect works against the residence country so it will generally suffer a welfare loss unless source countries react to the tax credit by cutting tax rates.
650		4	_932314 _aBENEFICIOS
650		4	_947460 _aIMPUESTOS
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_962796 _aOPERACIONES TRANSFRONTERIZAS
650		4	_947462 _aINCENTIVOS FISCALES
650		4	_948608 _aTRATADOS INTERNACIONALES
650		4	_932206 _aAUSTRALIA
700	1		_930892 _aMyles, Gareth D.
773	0		_9156193 _oOP 1867/2018/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 33, n. 1, 2018, p. 163-180
942			_cART