Incorporating a Minimum Tax in a Territorial System

In this report, Fleming, Peroni, and Shay analyze the effects of including a final, low-rate minimum tax on U.S. multinational corporations in a territorial system. They continue to prefer a real worldwide international tax system, but see a final, low-rate minimum tax as a second-best measure to reduce the revenue loss of a territorial system

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Year of publication:	2018
Authors:	Fleming, J. Clifton
Other Persons:	Peroni, Robert J. (contributor) ; Shay, Stephen E. (contributor)
Publisher:	[2018]: [S.l.] : SSRN
Subject:	Theorie \| Theory \| Körperschaftsteuer \| Corporate income tax \| Unternehmensbesteuerung \| Corporate taxation \| Einkommensteuer \| Income tax

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Extent:	1 Online-Ressource (15 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: 157 Tax Notes 73 (2017) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 2, 2017 erstellt
Other identifiers:	10.2139/ssrn.3046788 [DOI]
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; H87 - International Fiscal Issues ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012932629