Fundamental reform of corporate income tax.
نوع المادة :
نصالسلاسل:OECD tax policy studies ; no. 16.الناشر:Paris : Organisation for Economic Co-operation and Development, [2007]تاريخ حقوق النشر: ©2007وصف:170 pages : illustrations ; 27 cmنوع المحتوى:- text
- unmediated
- volume
- 9789264038110
- 9264038116
- HD2753.A3 F86 2007
- Available both in print and online.
| نوع المادة | المكتبة الحالية | رقم الطلب | رقم النسخة | حالة | تاريخ الإستحقاق | الباركود | |
|---|---|---|---|---|---|---|---|
كتاب
|
UAE Federation Library | مكتبة اتحاد الإمارات General Collection | المجموعات العامة | HD2753.A3 F86 2007 (إستعراض الرف(يفتح أدناه)) | C.1 | Library Use Only | داخل المكتبة فقط | 30020000010684 |
Browsing UAE Federation Library | مكتبة اتحاد الإمارات shelves, Shelving location: General Collection | المجموعات العامة إغلاق مستعرض الرف(يخفي مستعرض الرف)
Includes bibliographical references (pages 165-170).
pt. 1. Setting the stage -- part 2. Domestic and international corporate income tax issues -- part 3. Domestic and international corporate cash-flow tax issues -- part 4. Fundamental corporate tax reform in detail -- part 5. Policy conclusion.
Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate income in OECD countries and discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform. The corporate tax-induced distortions are discussed from a domestic and international tax point of view. This study also considers tax revenue and tax complexity issues. The book also explains a series of alternative systems that might be implemented.--Publisher's description.
Available both in print and online.
