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. This 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 is developed, the book evaluates the existing system and potential reform options against it. A 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.
This book examines fundamental issues of principle and practice in the taxation of international corporations.
On multicultural education in Indonesia towards globalization.
On multicultural education in Indonesia towards globalization.
There are not many textbooks available (if any) that can match [this book's] intelligence.
There are not many textbooks available (if any) that can match [this book's] intelligence.
Berbicara masalah manajemen keuangan, sebenarnya tidak lepas dari membahas masalah manajemen dan uang, karena manajemen berarti menata dan mengatur, sedangkan yang diatur adalah segala yang berkaitan dengan uang yang dapat diaplikasikan mulai dari kehidupan individu, rumah tangga, kelompok, organisasi, perusahaan maupun negara, karena kehidupan dalam masing-masing segmen tersebut akan selalu berhubungan dengan uang untuk mencapai keinginan dan tujuannya. Secara umum manajemen keuangan dapat diartikan mengatur dan menata usahakan segala sumber dan penggunaan keuangan untuk kemajuan dan tujuan perusahaan. Suatu fakta yang dapat dilihat dalam kehidupan sehari-hari baik individu, kelompok atau perusahaan, untuk mencapai suatu tujuan tertentu harus melalui suatu proses dalam dimensi waktu tertentu pula. Manajemen sebagai suatu proses dengan proses mana pelaksanaan suatu tujuan tertentu, diselenggarakan dan diawasi (encylopedia of the social scienses).
Berbicara masalah manajemen keuangan, sebenarnya tidak lepas dari membahas masalah manajemen dan uang, karena manajemen berarti menata dan mengatur, sedangkan yang diatur adalah segala yang berkaitan dengan uang yang dapat diaplikasikan ...
Economic and social conditions in Indonesia, Malaysia, and Thailand.
Economic and social conditions in Indonesia, Malaysia, and Thailand.
Technology acceptance, especially internet banking acceptance has become a vital issue in the business world today.
In E-Commerce Basics, the authors introduce the basic technological infastructure and basic business issues to understand when analyzing the feasibility of e-commerce initiatives. The book uses a layered approach that first presents the basic web technology that supports all e-business, then presents the e-commerce business issues, and then revisits the technology to discuss the challenges in bringing businesses on to the web. Since the web wasn't created for business purposes, the issues of combining business applications in a technical environment are examined. This layered approach gives the reader an Understanding of the underlying infrastructure and how traditional business issues should be considered when considering e-commerce, and thus, makes it easier to grasp the strengths, limitations, and implications of various e-commerce solutions. When discussing the business of ecommerce the layered approach reflects on traditional business models used to measure successes, such as profit and return on investment. - Layered Approach - Takes a layered approach that stresses the technology infrastructure and the business issues surrounding the integration of business and technology. -
The book uses a layered approach that first presents the basic web technology that supports all e-business, then presents the e-commerce business issues, and then revisits the technology to discuss the challenges in bringing businesses on ...
