Searching with a thematic focus on ,
Showing 1-10 of 34 results
- DocumentInternational Centre for Tax and Development, 2017The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS).DocumentInternational Centre for Tax and Development, 2016This Briefing summarises ICTD Working Paper 55, which examines the Mutual Agreement Procedure (MAP) for tax authorities to resolve their differences over the interpretation of tax treaties. It surveys available evidence on reasons for the increase in such conflicts, and analyses proposals for improving the MAP, especially mandatory binding arbitration.DocumentInstitute of Development Studies UK, 2016As leaders gather together at the African Union summit, new analysis from the Institute of Development Studies (IDS) recommends that they must seize the initiative on tax reform and not wait for richer countries to implement proposed changes from last year’s G8 and G20 summits.DocumentInternational Centre for Tax and Development, 2017The international tax system needs a paradigm shift. The rules devised over 80 years ago treat the different parts of a multinational enterprise as if they were independent entities, although they also give national tax authorities powers to adjust the accounts of these entities.DocumentInternational Centre for Tax and Development, 2016This ICTD Summary Brief is the third in our six special research synthesis pieces, produced at the end of the ICTD's first five-year funding period in Spring 2016. This one looks at international corporate taxation.DocumentInternational Centre for Tax and Development, 2014This work undertakes a comprehensive analysis of the US state experience under formulary apportionment of corporate income. While formulary apportionment eliminates the possibility of shifting income across states through accounting strategies that manipulate where income is booked, it may heighten the tax responsiveness of formula factors.DocumentInternational Centre for Tax and Development, 2014This paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia, and Latin America.DocumentInternational Centre for Tax and Development, 2016This ICTD Research in Brief is a two-page summary of ICTD Working Paper 55 by Sol Picciotto. This series is aimed at policy makers, tax administrators, and fellow researchers.This paper examines: what are international tax disputes?; the growth of such disputes; causes and solutions; and offers suggestions for a better way forward.DocumentInternational Centre for Tax and Development, 2014This ICTD Research in Brief is a two-page summary of ICTD Working Paper 13. This paper traces the historical development of the international tax system, and shows why it is increasingly unfit for purpose, especially in view of the growing dominance of transnational corporations (TNCs). It makes proposals for an evolutionary shift towards a unitary approach for taxing TNCs.DocumentInternational Centre for Tax and Development, 2016The proposals resulting from the G20/Organisation for Economic Cooperation and Development (OECD) project on Base Erosion and Profit Shifting (BEPS) include a drive for mandatory binding arbitration of international tax disputes, strongly supported by business. This issue should be considered in the context of the reasons for and nature of international tax disputes.