| Description |
1 online resource |
| Series |
Business issues, competition and entrepreneurship |
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Business issues, competition and entrepreneurship series.
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| Contents |
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 |
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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 |
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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 |
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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 |
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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 |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Print version record |
| Subject |
International business enterprises -- Taxation -- United States
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Corporations, American -- Taxation.
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Tax havens.
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BUSINESS & ECONOMICS -- Public Finance.
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Corporations, American -- Taxation
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International business enterprises -- Taxation
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Tax havens
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United States
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| Form |
Electronic book
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| Author |
Peters, Dorian L., editor
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| LC no. |
2019713668 |
| ISBN |
9781634837750 |
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1634837754 |
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