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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18991| Title: | Multijurisdictional firms and governments' strategies under alternative tax designs |
| Keywords: | H87 H73 H32 ddc:330 multijurisdictional enterprise separate accounting formulary apportionment cross-border loss offset Körperschaftsteuer Unternehmensbesteuerung Doppelbesteuerung Multinationales Unternehmen Transferpreis Steuerwettbewerb Besteuerungsgrundsatz Theorie formula apportionment |
| Issue Date: | 16-Oct-2013 |
| Description: | Conducted in a framework which embodies tax-shifting opportunities, risk of losses and possibility of interjurisdictional loss-offset, this paper investigates a reform of multijurisdictional enterprises taxation, a move from Separate Accounting to Formulary Apportionment. Findings are summarised in a series of propositions on the strategic behaviour of enterprises and authorities. Under Separate Accounting, tax-shifting opportunities reduce investment in the lower-taxing jurisdiction, tax sensitivity of investment and tax competition. Moving to Formulary Apportionment eliminates such opportunities, pushing the economy in the opposite direction. Permitting the firm to compensate losses among affiliates allows it to benefit from a tax-shifting and insurance device. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18991 |
| Other Identifiers: | http://hdl.handle.net/10419/18991 ppn:500827834 |
| Appears in Collections: | EconStor |
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