[PDF] Annual Report On Income Tax eBook

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Annual Report

Author : Idaho. Income Tax Dept
Publisher :
Page : 140 pages
File Size : 45,20 MB
Release : 1933
Category : Income tax
ISBN :

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Statistics of Income

Author : United States. Internal Revenue Service
Publisher :
Page : 256 pages
File Size : 11,67 MB
Release : 1973
Category : Corporations
ISBN :

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Annual Report

Author : United States. Internal Revenue Service
Publisher :
Page : 572 pages
File Size : 46,19 MB
Release : 1968
Category : Internal revenue
ISBN :

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Annual Report

Author : New York (State). State Tax Commission
Publisher :
Page : 312 pages
File Size : 32,97 MB
Release : 1897
Category :
ISBN :

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Annual Report

Author : California. Franchise Tax Board
Publisher :
Page : pages
File Size : 37,2 MB
Release : 1957
Category : Corporations
ISBN :

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Includes statistics of income; returns of individuals and corporations, previously issued by the Franchise Tax Commissioner.

Corporate Income Taxes under Pressure

Author : Ruud A. de Mooij
Publisher : International Monetary Fund
Page : 388 pages
File Size : 11,74 MB
Release : 2021-02-26
Category : Business & Economics
ISBN : 1513511777

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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.