Tag: unitary taxation

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Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits
  • Tuesday, 10 November 2015
  • Alex Cobham and Petr Janský

Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits

ICTD Working Paper 42: Summary A major international effort – the OECD Base Erosion and Profit Shifting (BEPS) initiative aims to reduce the extent of misalignment between the profits of…
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Unitary Taxation in Federal and Regional Integrated Markets
  • Sunday, 13 September 2015
  • Erika Dayle Siu with Milly Isingoma Nalukwago, Rachmanto Surahmat and Marcos Aurélio Pereira Valadão

Unitary Taxation in Federal and Regional Integrated Markets

ICTD Research Report 3: Summary This paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation…
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Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

  ICTD Research Report 2: Summary This work undertakes a comprehensive analysis of the US state experience under formulary apportionment of corporate income. While formulary apportionment…
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Unitary Taxation in the Extractive Industry Sector
  • Saturday, 12 September 2015
  • Erika Dayle Siu, Sol Picciotto, Jack Mintz and Akilagpa Sawyerr

Unitary Taxation in the Extractive Industry Sector

  ICTD Working Paper 35: Summary This paper analyses whether a global unitary taxation approach to corporate income tax (CIT) can improve the ability of governments to design and administer…
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Unitary Taxation: Tax Base and the Role of Accounting
  • Saturday, 12 September 2015
  • Prem Sikka and Richard Murphy

Unitary Taxation: Tax Base and the Role of Accounting

  ICTD Working Paper 34: Summary For more than twenty years there have been discussions on the issue of multinational corporations shifting profits from high- to low-tax jurisdictions, with…
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International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation
  • Saturday, 12 September 2015
  • Alex Cobham and Simon Loretz

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation

  ICTD Working Paper 27: Summary Under the current system of separate accounting, tax-motivated international profit shifting results in misalignment of profits and real economic activity. While…
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Unitary Taxation and International Tax Rules
  • Saturday, 12 September 2015
  • Reuven Avi-Yonah and Zachée Pouga Tinhaga

Unitary Taxation and International Tax Rules

  ICTD Working Paper 26: Summary Any proposal for adoption of a unitary tax (UT) system ought to clear the first and most common hurdle of its compatibility, or lack of it, with the current norms…
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Unitary Taxation of the Finance Sector

Unitary Taxation of the Finance Sector

  ICTD Working Paper 25: Summary Multinational financial institutions (MNFIs) play a significant role in financing the activities of their clients in developing nations. Consistent with the…
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Beyond BEPS: A Tax Policy Agenda for Developing Countries

Beyond BEPS: A Tax Policy Agenda for Developing Countries

  ICTD Working Paper 18: Summary As the Organisation for Economic Co-operation and Development (OECD) moves to the final stages of its work on base erosion and profit shifting (BEPS), this paper…
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Is the International Tax System Fit for Purpose, Especially for Developing Countries?

Is the International Tax System Fit for Purpose, Especially for Developing Countries?

  ICTD Working Paper 13: Summary Taxes are a basis of national states, but they have been internationally coordinated since the emergence of taxes on income and profits, which were central to the…
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