Normal view MARC view ISBD view

Jurisdiction to tax corporate income pursuant to the presumptive benefit principle : a critical analysis of structural paradigms underlying corporate income taxation and proposals for reform / Eva Escribano

By: Escribano, Eva (Escribano Lopez).
Material type: materialTypeLabelBookCall no.: K4544 .E83 2019Series: Series on international taxation: no. 70.Publication: Alphen aan den Rijn, the Netherlands : Kluwer Law International B.V., c2019Description: xxvii, 299 p. : ill.Notes: Originally presented as the author's thesis (doctoral)--Universidad Carlos III de Madrid, 2018.ISBN: 9789403506401; 9403506407.Subject(s): Corporations -- Taxation -- Law and legislation
Contents:
The Profit Shifting Phenomenon Unrevealed and the Presumptive Benefit Principle as an Equitable Tax Policy Guideline to Counteract It -- Three Fundamental Paradigms Underlying Corporate Income Taxation Are Inconsistent with the Presumptive Benefit Principle and Tend to Inherently Trigger Profit Shifting Risks -- Proposals for a CIT Reform in the Light of the Presumptive Benefit Principle.
Summary: Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle' intends to demonstrate that the profit shifting phenomenon (e.g., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested "presumptive benefit principle" so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States.
List(s) this item appears in: TULAW-New Book-202007-21-31 (Foreign)
Tags from this library: No tags from this library for this title. Log in to add tags.
    average rating: 0.0 (0 votes)

Originally presented as the author's thesis (doctoral)--Universidad Carlos III de Madrid, 2018.

Includes other bibliographical references (pages 277-290).

The Profit Shifting Phenomenon Unrevealed and the Presumptive Benefit Principle as an Equitable Tax Policy Guideline to Counteract It -- Three Fundamental Paradigms Underlying Corporate Income Taxation Are Inconsistent with the Presumptive Benefit Principle and Tend to Inherently Trigger Profit Shifting Risks -- Proposals for a CIT Reform in the Light of the Presumptive Benefit Principle.

Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle' intends to demonstrate that the profit shifting phenomenon (e.g., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested "presumptive benefit principle" so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States.

There are no comments for this item.

Click on an image to view it in the image viewer

Open Library:

Thammasat University Library
2 Prachan Road, Phranakorn, Bangkok 10200
Tel: 662 613-3544 (Pridi Banomyong Library, Circulation Desk)
Tel: 662 564-4444 ext. 1305 (Puey Ungphakorn Library (Rangsit Campus), Circulation Desk)