MARC details
| 000 -LEADER |
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| fixed length control field |
03214nam a22003737a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
ZW-GwMSU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20220404152804.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
220330b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780198808077 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
rda |
| Language of cataloging |
eng |
| Transcribing agency |
MSULIB |
| Description conventions |
rda |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HD2753 TAX |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Devereux, Michael P. |
| Dates associated with a name |
1959- |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Taxing profit in a global economy : |
| Remainder of title |
a report of the Oxford international tax group / |
| Statement of responsibility, etc |
created by Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schon and John Vella. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Name of producer, publisher, distributor, manufacturer |
Oxford University Press, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2021. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
©2021. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xv, 370 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
24 cm |
| 336 ## - CONTENT TYPE |
|---|
| content type term |
text |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| media type term |
unmediated |
| source |
rdamedia |
| media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| carrier type term |
volume |
| source |
rdacarrier |
| carrier type code |
nc |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1: Introduction 2: Key issues in taxing profit 3: The current international tax system 4: Fundamental reform options 5: Basic choices in considering reform 6: Residual profit allocation by income 7: Destination-based cash flow taxation |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc |
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain.0This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is0developed, the book evaluates the existing system and potential reform options against it.0A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.0. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
International business enterprises |
| General subdivision |
Taxation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Corporations |
| General subdivision |
Taxation. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Corporations |
| General subdivision |
Taxation |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
International business enterprises |
| General subdivision |
Taxation |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Michael P. Devereux |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Alan J. Auerbach |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Michael Keen |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Paul Oosterhuis |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Wolfgang Schon |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
John Vella. |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Book |