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1. |
Record Nr. |
UNINA9910797082603321 |
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Autore |
Wilde Maarten Floris de |
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Titolo |
Sharing the pie : taxing multinationals in a global market / / Maarten Floris de Wilde |
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Pubbl/distr/stampa |
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Amsterdam, The Netherlands : , : IBFD, , 2017 |
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ISBN |
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Descrizione fisica |
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1 online resource (730 pages) : illustrations |
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Disciplina |
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Soggetti |
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Double taxation |
Corporations - Taxation |
International business enterprises - Taxation |
Taxation - Law and legislation |
International business enterprises - Taxation - Law and legislation |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di bibliografia |
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Includes bibliographical references (pages [731]-769). |
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Sommario/riassunto |
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Complaints in society about how multinationals pay corporate tax are familiar. Multinationals seem able to arrange their affairs in a way that allows them to avoid contributing their fair share. Governments help them to attract investment. Workers and customers, meanwhile, face ever-increasing tax bills. What is the problem in corporate taxation? It is broader than any one country or company. Today's tax regime passed its sell-by date long ago. Back in the 1920s, the early days of international taxation, when international business primarily revolved around bulk trade and bricks-and-mortar industries, levying a percentage of a company's profit in the way we still do today made sense. Businesses tended to be close to their customers and had a strong local physical presence. Today's markets, however, operate in a different reality. Companies now structure business on a regional or even global basis, while the Internet means physical presences are no longer necessary to service national markets. Globalization and internationalization have made the gap between tax and market reality even wider. Taxation now influences business processes. Countries distort business decisions by not treating cross-border activities on a |
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par with domestic equivalents. The lack of an internationally coordinated approach gives rise to double (non-)taxation issues. Governments seem to be on the case, but what they're proposing doesn't suffice. Adhering to old status quos, the G20/OECD's BEPS initiative and recent EU measures like the ATAD focus on the symptoms of an ill-designed model rather than dealing with underlying root causes. Imagine designing a fair system from scratch, a corporate tax 2.0. 'Sharing the Pie' assesses issues in contemporary corporate taxation.-- |
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2. |
Record Nr. |
UNINA9910967366903321 |
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Autore |
London Herbert I |
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Titolo |
Diary of a dean / / Herbert I. London |
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Pubbl/distr/stampa |
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Lanham, Md., : Hamilton Books, 2010 |
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ISBN |
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0-7618-8647-8 |
1-282-71352-3 |
9786612713521 |
0-7618-5172-0 |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (79 p.) |
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Disciplina |
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Soggetti |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Intro -- Preface -- Introduction -- Chapter One -- Thinking about America from Down Under -- Chapter Two -- How a Commencement Changed My Life -- Chapter Three -- Running to Class -- Chapter Four -- Underground Notes from a Campus Ombudsman -- Chapter Five -- What a Dean Learns from His Mother -- Chapter Six -- What Really Matters -- Chapter Seven -- Letter to a Student -- Chapter Eight -- The Zeitgeist Rings My Home Number -- Chapter Nine -- Challenging the Academic Orthodoxy -- Chapter Ten -- The Tenure Trap -- Chapter Eleven -- Academic Freedom and Free Speech -- Chapter |
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Twelve -- The Hudson Institute as a University in Absentia -- Conclusion. |
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Sommario/riassunto |
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This book is a memoir of Herbert London's years at New York University. It follows his personal path from professor and ombudsman to dean of a new 'experimental' college. For anyone eager to learn about the evolution of higher education in the last few decades, this book is indispensable reading. |
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