A state-of-the-art examination of the impact and wisdom of taxing corporate income.
Corporate tax reform is in the air.
The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward.
This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The ...
A broad, accessible, evidence-based analysis of tax law and how democratic tax states are confronting today's global digital challenges.
The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of foreign direct investment, and the financial practices of multinational ...
This title examines policy options addressing particular concerns about the current system of taxation, with a focus on multinational corporations' investment strategies and reporting of income as well as U.S. revenues from corporate income ...
This new book brings to light new issues and challenges in this field.
How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework?
People turning 65 in 2003 will be the first to be affected , as the Normal Retirement Age ( NRA ) rises to age 65 and two months . The NRA will rise by an additional two months for cohorts turning 65 in each successive year until 2008 ...
This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field.