International income taxation and developing countries

Publisher: United Nations in New York

Written in English
Published: Pages: 108 Downloads: 220
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  • Developing countries.


  • International business enterprises -- Taxation -- Law and legislation -- Developing countries.,
  • Corporations, Foreign -- Taxation -- Developing countries.

Edition Notes

StatementUnited Nations Centre on Transnational Corporations.
ContributionsCentre on Transnational Corporations (United Nations)
LC ClassificationsK4550 .I58 1988
The Physical Object
Paginationvii, 108 p. :
Number of Pages108
ID Numbers
Open LibraryOL2119269M
ISBN 109211042909
LC Control Number88176652

book which could have been easily based on a three-line statement on page that the less developed countries have to reform their tax systems in stages since traditional forms of taxation do not allow them to get onto the band-wagon of economic development. Secondly, it does not even attempt an. have somewhat lower levels of taxation compared to other high-income countries, they have much higher levels of taxation compared to developing countries and Figure 2 Country-level Taxes and Income Notes and Sources: Figure 2 plots the total tax take as a share of GDP (from Baunsgaard and Keen ). developing countries, see Liu and W aibel (, ). Subnational Taxation in Developi ng Countries 17 February 7, pm WSPC/JICEP ISSN: First, revenue mobilization in developing countries typically relies more heavily on corporate income taxes (CIT) than it does in advanced countries (Figure )—and a relatively large part of these CIT revenues in developing countries often comes from multinationals. Second, international spillovers from global corporate tax practices are.

The world’s lower-income countries face an urgent need for public revenue to build social and economic infrastructure. These countries, however, face a dilemma in seeking to tax the income of multinational companies operating within their borders. On the one hand, because lower-income countries face substantial limitations on their ability to raise revenue from broad-based taxes. source income to avoid taxation on such income by shifting it to a corporation incorporated in another country, preferably a tax haven, 14 See Section IV. 15 See, e.g., IRC §§ , 16 See, e.g., Rev. Rul. , C.B. (noting that countries can base corporate. The handiest way to identify domestic legislation from all countries covering taxation on foreign income of residents (worldwide income) and domestic income of non-residents is to use the IBFD Tax Research Platform. While all the country databases will describe the relevant rules, only the Country Analysis database will name the legislation. The book is directed at academic economists andepidemiologists as well as technical staff within governments and international agencies. Tobacco Control in Developing Countries estimates example excise tax expenditures exports global health consequences high-income countries higher impact important income International interventions.

Taxation and Tax Policies in the Middle East evaluates the general role that tax policies have played in the economic development of the Middle East since and proposes some recommendations on how fiscal tools could be better used to promote further advancement in this region. This book . Taxation is an integral part of countries‘ development policies, interwoven with numerous other areas, from good governance and formalising the economy, to spurring growth through, for example, promoting small and medium sized enterprises (SMEs) andFile Size: KB. The purpose of the book is to give a reasonable understanding of the subject on international taxation and the focus has been to make the subject as simple as possible. Conscious effort has been made to avoid exhaustive reference to judicial precedents and a lot of reference has been taken from the published sources of OECD and UN.   This is especially true in developing countries. While expatriation in general tests a person — expatriation to a developing country tests a person even more. Most human beings don’t like change and they like drastic change even less (drastic change being between the Western country and a developing one).

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International income taxation and developing countries. New York: United Nations, (OCoLC) Material Type: Government publication, International government publication: Document Type: Book: All Authors / Contributors: Centre on Transnational Corporations (United Nations) ISBN: OCLC Number: Notes.

International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their income taxation in some manner territorially or provide for offsets to taxation relating to extraterritorial income.

A number of countries have reduced the tax burden of foreigners or foreign companies, leading to double non-taxation on international capitals. Like developed countries, developing countries with weak revenue administrations face major challenges from Base Erosion and Profit Shift (BEPS).

1 2. TAXATION OF FOREIGN-SOURCE INCOME. Following the Tax Cuts and Jobs Act (TCJA), the federal government imposes different rules on the different types of income US resident multinational firms earn in foreign countries (table 1). Taxation for Developing Countries consult the two-volume Handbook of Public Economics edited by Auerbach and Feldstein (, ).

Questions and issues in public economics in general, and taxation in particular. Get this from a library. International income taxation and African developing countries. [Charles R Irish] International income taxation and developing countries book Monograph on the international tax system as it operates between Africa and the industrialized countries of Western Europe, North America and Japan.

Personal income taxes in developing countries: international comparisons (English) Abstract. This paper examines personal income taxes. Specifically, it defines and then constructs marginal and average tax schedules for personal income tax for fifty developing countries; three high income countries are used in addition to provide further basis Cited by: 1.

Developing countries need more capacity to administer and collect more complex forms of tax, like income and wealth taxes. Apart from VAT, countries need a progressive income tax regime. The theory of taxation for developing countries (English) Abstract.

Tax policy has far-reaching implications for economic development and public administration. This book, which presents a modern theory of public finance, brings together many of the most distinguished economists who have written on the subject. They provide Cited by: TAXATION & DEVELOPING COUNTRIES- Training notes 3 Contributors and authors featured Francesca Bastagli is research fellow in social protection at the Overseas Development Institute; David International income taxation and developing countries book is deputy division chief of the Expenditure Policy Division at the Fiscal Affairs Department of the International Monetary Fund (IMF); Sanjeev Gupta is deputy director of the Fiscal Affairs Department.

Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform.

Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added.

Taxation and Development - A Comparative Study. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations.

In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a. reforms to international taxation. Background Importance of tax revenues for developing countries As is typical across developing countries, the extent of tax mobilization varies considerably between G members, from around ten percent of gross domestic product (GDP) in the Democratic Republic of.

Chap International Aspects of Income Tax - 3 - Although this challenge is present for all kinds of taxes, this chapter deals with the income tax.5 The income tax is usually the major source of revenue and the most complex tax in industrial countries.

For both these reasons, the tax causes the most problems in the international arena. Between tax take (as a % of GDP) increased steadily in the high income group of countries, declined very slightly in the middle income group and declined more markedly in the low income group.

Why. Because countries scrapped trade taxes, often at the urging of the IMF or World Bank, or as a requirement for signing regional trade Cited by: 1. What is International Taxation. 1 2. International Tax Conflicts and Double Taxation 2 3. Double Tax Treaties 3 4.

Domestic Tax Systems 4 5. International Offshore Financial Centres 4 6. Anti-avoidance Measures 5 7.

International Tax Planning 6 8. Structure of the Book 7 9. Suggested Further Reading 8 Books 8 OECD Publications 8 File Size: 1MB. Taxation of Services in Treaties between Developed and Developing Countries This book examines the current guidance on model conventions regarding the provision of services and proposes a new approach in relations between developed and developing : Fernando Souza de Man.

developing countries to participate as effectively as possible in of international taxation agreements, which seek, among other things, to set out detailed allocation rules for different categories of income. While international tax agreements deal foremost with the File Size: KB.

A Defense of Source Rules in International Taxation Mitchell A. Kanet The concept of "source" is central to the functioning of the current international tax system. To the extent the "source" ofincome is meant to reflect the spatial location of income; however, many academic commentators have come to regard the concept as completely incoherent.

@article{osti_, title = {International taxation of multinational enterprises in developed countries}, author = {Adams, J D.R. and Whalley, J}, abstractNote = {The authors, specialists in law and economics, respectively, adopt an interdisciplinary approach to the international taxation of multinational corporations in developed countries, with particular emphasis on the EEC and the.

Bird, R. M., and Zolt, E. () “ Redistribution through Taxation: The Limited Role of the Personal Income Tax in Developing Countries,” UCLA Law Review, 62 (6): – Property Taxation in Developing Countries. International Center for Public Policy Working Paper and presents an updated data-set for high-and middle income countries to illustrate.

Accounting for a Developing World: A look at International Standards on Developing Countries By: Samuel Thompson Abstract: The purpose of this essay is to examine the accounting issues in developing countries around the world and approaches that have been used to increase the.

Taxation and Gender Equity: A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries (Routledge International Studies in Money and Banking Book 58) - Kindle edition by Grown, Caren, Valodia, Imraan.

Download it once and read it on your Kindle device, PC, phones or tablets. Use features like bookmarks, note taking and highlighting while reading Taxation and Price: $ The tax difficulties for developing countries are longstanding and increasingly well-known.

As the introduction to Global Tax Fairness notes, developing countries have much lower per capita national incomes than developed countries, but they also convert a much smaller percentage of that income into government revenue (GTF p3).File Size: KB.

Taxation and State Building in Developing Countries Edited by Deborah Brautigam, Odd-Helge Fjeldstad and Mick Moore Cambridge University Press, OUTLINE Introduction Taxation is a core governance function. It has the potential to shape relations between state. industrialised countries investing in developing countries, and for financial asset owners in developing countries themselves.

Standard principles of international taxation suggest that. My Policy Brief, "Addressing the Developing Countries’ Tax Challenges of the Digitalization of the Economy" sheds some light on the implications for developing countries concerning the new international taxation global governance structure and the ongoing corporate tax reform process under the OECD and the Inclusive Framework on BEPS umbrella Author: Monica Victor.

Comparative Income Taxation presents a comparative analysis of some of the most important structural and design issues which arise in income tax systems.

In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. The Taxation of International Income Flows: Issues and Approaches Wellington Victoria University Press Bird, United Nations Draft Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries New York UN Book summary views reflect the number of visits to the book and chapter landing : Michael Kobetsky.

Taxation is by and large the most important source in nearly all countries. According to the most recent estimates from the International Centre for Tax and Development, total tax revenues account for more than 80% of total government revenue in about half of the countries in the world – and more than 50% in almost every country.

We begin this entry by providing an overview of historical.guidance to support developing countries in coping with the chal- lenges posed by international tax avoidance and evasion, in order to increase tax revenues for investment in sustainable development.Data and research on tax including income tax, consumption tax, dispute resolution, tax avoidance, BEPS, tax havens, fiscal federalism, tax administration, tax treaties and transfer pricing., Taxation plays a central role in promoting sustainable development, and developing countries face significant challenges in developing their tax capacities and mobilising domestic resources.