Essays about: "corporate income tax"
Showing result 36 - 38 of 38 essays containing the words corporate income tax.
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36. A Study of the CFC-Legislation in the United States and Its Compatibility With International Law
University essay from Lunds universitet/Juridiska institutionenAbstract : Globalization and the deregulation of currencies have had a negative impact on the domestic tax systems of states and the tax bases on which these rely. Tax policies of sovereign states have, historically, been the means of maintaining a high standard of public services why reduced tax bases could arguably be a threat to the welfare state. READ MORE
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37. Formulary Apportionment - a realistic alternative to the arm's length principle within the EU?
University essay from Lunds universitet/Juridiska institutionenAbstract : The international accepted standard today, which is used for tax purposes to attribute profits between related enterprises operating in different countries, is the so-called arm's length principle. The arm's length principle states that transfer prices between related enterprises have to be the same amount as transfer prices in comparable transactions between unrelated enterprises. READ MORE
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38. The United States Fight Against Harmful Tax Competition
University essay from Lunds universitet/Juridiska institutionenAbstract : The United States taxes its citizens on their worldwide income. Since the U.S. taxpayers are not always very complaisant the government has had to create ways to disclose and control transactions and penalise non-compliant taxpayers. READ MORE
