A proposal for unitary taxes on the profits of transnational corporations
Includes bibliography
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| Lenguaje: | English |
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2014
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| Acceso en línea: | http://hdl.handle.net/11362/11008 |
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oai-11362-110082020-03-04T19:57:23Z A proposal for unitary taxes on the profits of transnational corporations Mold, Andrew ACUERDOS DE INVERSION EMPRESAS TRANSNACIONALES EVASION TRIBUTARIA IMPUESTO DE PLUSVALIA INGRESO NACIONAL INVERSION EXTRANJERA DIRECTA PAISES EN DESARROLLO CAPITAL GAINS TAX DEVELOPING COUNTRIES FOREIGN DIRECT INVESTMENT INVESTMENT AGREEMENTS NATIONAL INCOME TAX EVASION TRANSNATIONAL CORPORATIONS Includes bibliography Foreign direct investment (FDI); in developing countries has been increasing at an unprecedented rate, and the profitability of the operations of the investing firms in poor regions like Sub-Saharan Africa is extraordinarily high. Yet at the same time there is growing evidence that transnational corporations (TNCs); are paying less and less in terms of tax. The developing countries in particular have suffered from this —it has been estimated that developing country governments lose at least US$35 billion a year of revenue through tax avoidance practices. This paper presents empirical evidence and a proposal for applying a unitary tax system on the profits of TNCs. Such a system would eliminate one of the most powerful mechanisms at the disposal of TNCs for illegally avoiding tax payments—transfer pricing. The paper concludes by arguing that a proposal for a unitary tax system on a worldwide basis may be sufficient to unblock the negotiations on a multilateral investment code. 2014-01-02T18:43:45Z 2014-01-02T18:43:45Z 2004-04 Texto Sección o Parte de un Documento http://hdl.handle.net/11362/11008 LC/G.2220-P en CEPAL Review CEPAL Review 82 application/pdf |
| institution |
Cepal |
| collection |
Cepal |
| language |
English |
| topic |
ACUERDOS DE INVERSION EMPRESAS TRANSNACIONALES EVASION TRIBUTARIA IMPUESTO DE PLUSVALIA INGRESO NACIONAL INVERSION EXTRANJERA DIRECTA PAISES EN DESARROLLO CAPITAL GAINS TAX DEVELOPING COUNTRIES FOREIGN DIRECT INVESTMENT INVESTMENT AGREEMENTS NATIONAL INCOME TAX EVASION TRANSNATIONAL CORPORATIONS |
| spellingShingle |
ACUERDOS DE INVERSION EMPRESAS TRANSNACIONALES EVASION TRIBUTARIA IMPUESTO DE PLUSVALIA INGRESO NACIONAL INVERSION EXTRANJERA DIRECTA PAISES EN DESARROLLO CAPITAL GAINS TAX DEVELOPING COUNTRIES FOREIGN DIRECT INVESTMENT INVESTMENT AGREEMENTS NATIONAL INCOME TAX EVASION TRANSNATIONAL CORPORATIONS Mold, Andrew A proposal for unitary taxes on the profits of transnational corporations |
| description |
Includes bibliography |
| format |
Texto |
| author |
Mold, Andrew |
| author_facet |
Mold, Andrew |
| author_sort |
Mold, Andrew |
| title |
A proposal for unitary taxes on the profits of transnational corporations |
| title_short |
A proposal for unitary taxes on the profits of transnational corporations |
| title_full |
A proposal for unitary taxes on the profits of transnational corporations |
| title_fullStr |
A proposal for unitary taxes on the profits of transnational corporations |
| title_full_unstemmed |
A proposal for unitary taxes on the profits of transnational corporations |
| title_sort |
proposal for unitary taxes on the profits of transnational corporations |
| publishDate |
2014 |
| url |
http://hdl.handle.net/11362/11008 |
| work_keys_str_mv |
AT moldandrew aproposalforunitarytaxesontheprofitsoftransnationalcorporations AT moldandrew proposalforunitarytaxesontheprofitsoftransnationalcorporations |
| _version_ |
1718441139115130880 |