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03184aam a2200361 i 4500 001 5A9F513ADCB911EC8436229451ECA4DB 003 SILO 005 20220526010039 008 210518t20212021dcua b 001 0 eng c 010 $a 2020446648 020 $a 1513511777 020 $a 9781513511771 035 $a (OCoLC)1251499978 040 $a YDX $b eng $e rda $c YDX $d UMC $d OCLCO $d IUL $d OCLCF $d YDX $d DLC $d SILO 042 $a pcc 050 4 $a HD2753.A3 $b C67 2021 245 00 $a Corporate income taxes under pressure : $b why reform is needed and how it could be designed / $c editors Ruud de Mooij, Alexander Klemm, Victoria Perry. 264 1 $a Washington, D.C. : $b International Monetary Fund, $c [2021] 300 $a xi, 376 pages : $b illustrations (some color) ; $c 23 cm 504 $a Includes bibliographical references and index. 505 0 $a PART I: INTRODUCTION AND BACKGROUND -- Introduction / Ruud de Mooij, Alexander Klemm, and Victoria Perry -- Why and How to Tax Corporate Income / Ruud de Mooij and Alexander Klemm -- The Current International Tax Architecture : A Short Primer / Narine Nersesyan -- Global Firms, National Corporate Taxes : An Evolution of Incompatibility / Shafik Hebous -- PART II: PROBLEMS WITH THE CURRENT INTERNATIONAL TAX ARCHITECTURE -- Difficulties in Determining and Enforcing Source-Based Taxes / Roberto Schatan -- Has Tax Competition Become Less Harmful? / Shafik Hebous -- Residence Based Taxation : A History and Current Issues / Kiyoshi Nakayama and Victoria Perry -- Are Tax Treaties Worth It for Developing Economies? / Sebastien Leduc and Geerten Michielse -- The Impact of Profit Shifting on Economic Activity and Tax Competition / Alexander Klemm and Li Liu -- Taxing the Digital Economy / Aqib Aslam and Alpa Shah -- PART III: POTENTIAL SOLUTIONS -- Strengthening Source-Based Taxation / Sebastian Beer and Geerten Michielse -- Residence-Based Taxation : Is There a Way Forward? / Kiyoshi Nakayama, Victoria Perry, and Alexander Klemm -- Destination-Based Taxation : A Promising but Risky Destination / Shafik Hebous and Alexander Klemm -- Formulary Apportionment in Theory and Practice / Thornton Matheson, Sebastian Beer, Maria Coelho, Li Liu, and Oana Luca -- Resource-Rich Developing Countries and International Tax Reforms / Thomas Baunsgaard and Dan Devlin -- The Evolution of Tax Law Design within an Increasingly Destabilized International Tax Law Framework / Christophe Waerzeggers, Cory Hillier, and Irving Aw. 650 0 $a Corporations $x Taxation. 650 0 $a International business enterprises $x Taxation. 650 7 $a Corporations $x Taxation. $2 fast $0 (OCoLC)fst00879935 650 7 $a International business enterprises $x Taxation. $2 fast $0 (OCoLC)fst00976845 700 1 $a Mooij, Ruud A. de, $e editor. 700 1 $a Klemm, Alexander, $e editor. 700 1 $a Perry, Victoria J., $e editor. 710 2 $a International Monetary Fund, $e publisher. 776 08 $i Online version: $t Corporate income taxes under pressure $d Washington, DC : International Monetary Fund, 2021. $w (OCoLC)1246641100 941 $a 1 952 $l OVUX522 $d 20230517010214.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=5A9F513ADCB911EC8436229451ECA4DBInitiate Another SILO Locator Search