Devereux michael p (17 risultati)

Paperback. Condizione: new. Paperback. This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations.This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated.Instead, it starts from first principles to ask how we should evaluate a tax on business profitDLand whether there is any good rationale for such a tax in the first place. It then goes on to evaluate theexisting system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation byIncome (RPAI) and the Destination-based Cash Flow Tax (DBCFT).The book is authored by group of economists and lawyersDLthe Oxford International Tax Group, chaired by Michael P.Devereux. It draws insights from both economics and lawDLincluding economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementationDLto assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy. This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment. Shipping may be from multiple locations in the US or from the UK, depending on stock availability.…

Condizione: New. 2021. Paperback. . . . . .

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Paperback. Condizione: Brand New. 370 pages. 9.00x6.00x1.00 inches. In Stock.

Condizione: New. 2021. Paperback. . . . . . Books ship from the US and Ireland.

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Hardcover. Condizione: Brand New. 370 pages. 9.25x6.25x1.00 inches. In Stock.

Condizione: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical met.…

Hardcover. Condizione: new. Hardcover. This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations.This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated.Instead, it starts from first principles to ask how we should evaluate a tax on business profitDLand whether there is any good rationale for such a tax in the first place. It then goes on to evaluate theexisting system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation byIncome (RPAI) and the Destination-based Cash Flow Tax (DBCFT).The book is authored by group of economists and lawyersDLthe Oxford International Tax Group, chaired by Michael P.Devereux. It draws insights from both economics and lawDLincluding economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementationDLto assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy. This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability.…

Hardcover. Condizione: new. Hardcover. This is an open access title available under the terms of a CC BY-NC-ND 4.0 licence. It is offered as a free PDF download from OUP and selected open access locations.This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated.Instead, it starts from first principles to ask how we should evaluate a tax on business profitDLand whether there is any good rationale for such a tax in the first place. It then goes on to evaluate theexisting system and a number of alternatives that have been proposed. It argues that the existing system is fundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs two proposals that are put forward in detail and evaluated: the Residual Profit Allocation byIncome (RPAI) and the Destination-based Cash Flow Tax (DBCFT).The book is authored by group of economists and lawyersDLthe Oxford International Tax Group, chaired by Michael P.Devereux. It draws insights from both economics and lawDLincluding economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementationDLto assess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy. This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability.…

Condizione: New. Print on Demand.

Buch. Condizione: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - This book undertakes a fundamental review of the existing international system of taxing business profit. It steps back from the current political debates on how to combat profit shifting and how taxing rights over the profits of the digitalized economy should be allocated. Instead, it startsfrom first principles to ask how we should evaluate a tax on business profit--and whether there is any good rationale for such a tax in the first place. It then goes on to evaluate the existing system and a number of alternatives that have been proposed. It argues that the existing system isfundamentally flawed, and that there is a need for radical reform. The key conclusion from the analysis is that there would be significant gains from a reform that moved the system towards taxing profit in the country in which a business made its sales to third parties. That conclusion informs twoproposals that are put forward in detail and evaluated: the Residual Profit Allocation by Income (RPAI) and the Destination-based Cash Flow Tax (DBCFT). The book is authored by group of economists and lawyers--the Oxford International Tax Group, chaired by Michael P. Devereux. It draws insights from both economics and law--including economic theory, empirical evidence on the impact of taxes, and an examination of practical issues of implementation--toassess the existing system and to consider fundamental reforms. This book will be useful to tax policy makers, tax professionals, academics, and anyone interested in tax policy.…

Condizione: New. Print on Demand.

Condizione: New. PRINT ON DEMAND.