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Income Taxation of State-Trading Enterprises

In: State Trading in International Markets

Author

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  • Robert H. Floyd

Abstract

In the strict sense state trading may be defined to exist when the government ‘establishes or maintains a state enterprise, … or grants to any enterprises, formally or in effect, exclusive or special privileges … in its purchases or sales involving either imports or exports …’1 In a broader context state-trading enterprises are merely one form of public enterprise if the latter are defined to include any government-owned and/or controlled unit that produces and sells industrial, commercial, or financial goods and services to the public.2 There is no necessity in either context that the government actually own the trading enterprise so long as it has control over its operations, and state-trading enterprises would appear to differ from other public enterprises only because they are primarily concerned with internationally traded goods or services.3

Suggested Citation

  • Robert H. Floyd, 1982. "Income Taxation of State-Trading Enterprises," Palgrave Macmillan Books, in: M. M. Kostecki (ed.), State Trading in International Markets, chapter 9, pages 189-209, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-05887-7_10
    DOI: 10.1007/978-1-349-05887-7_10
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