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Globalization of the Corporate Income Tax: The Role of Allocation

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Author Info
Jack M. Mintz

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Abstract

The internationalization of business activity has created significant pressures on national corporate income tax systems throughout the world. Rather than abandon the corporate income tax field, it is predicted that governments will develop international arrangements that will further globalize the corporate income tax. This paper assesses the merits and limitations of methods used to allocate corporate income to jurisdictions according to formulas measuring business activity. It argues that such methods are already being used as part of transfer pricing regimes and are likely to be enhanced over time.

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Publisher Info
Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

Volume (Year): 56 (1999)
Issue (Month): 3/4 (July)
Pages: 389-
Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Handle: RePEc:mhr:finarc:urn:sici:0015-2218(200007)56:3/4_389:gotcit_2.0.tx_2-_

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  1. Clemens Fuest & Thomas Hemmelgarn & Fred Ramb, 2007. "How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals," International Tax and Public Finance, Springer, vol. 14(5), pages 605-626, October. [Downloadable!] (restricted)
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  2. Jack Mintz, 2004. "Corporate Tax Harmonization in Europe: It's All About Compliance," Asia-Pacific Financial Markets, Springer, vol. 11(2), pages 221-234, March. [Downloadable!] (restricted)
    Other versions:
  3. Thiess Buettner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," Working Papers 0827, Oxford University Centre for Business Taxation. [Downloadable!]
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  4. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006. [Downloadable!]
  5. Hans Jarle Kind & Helene Midelfart & Guttorm Schjelderup, 2004. "Corporate Tax Systems, Multinational Enterprises, and Economic Integration," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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  6. Walter Hellerstein & Charles McLure, 2004. "The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States," Asia-Pacific Financial Markets, Springer, vol. 11(2), pages 199-220, March. [Downloadable!] (restricted)
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  7. Wolfgang Eggert & Bernd Genser, 2001. "Is Tax Harmonization Useful?," International Tax and Public Finance, Springer, vol. 8(4), pages 511-527, August. [Downloadable!] (restricted)
    Other versions:
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