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Home Or Away? Profit Shifting with Territorial Taxation
Language: en
Pages: 38
Authors: Dominika Langenmayr
Categories: Business & Economics
Type: BOOK - Published: 2022-09-09 - Publisher: International Monetary Fund

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In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have st
Moving to a Territorial Income Tax
Language: en
Pages: 50
Authors: Jane Gravelle
Categories: Political Science
Type: BOOK - Published: 2012-08-02 - Publisher: Createspace Independent Pub

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Among potential tax reforms under discussion by Congress is revising the tax treatment of foreign source income of U.S. multinational corporations. Some busines
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK
Language: en
Pages: 49
Authors: Ms.Li Liu
Categories: Business & Economics
Type: BOOK - Published: 2018-01-12 - Publisher: International Monetary Fund

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In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries.
Territorial vs. Worldwide Corporate Taxation
Language: en
Pages: 26
Authors: Ms.Thornton Matheson
Categories: Business & Economics
Type: BOOK - Published: 2013-10-03 - Publisher: International Monetary Fund

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Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus
Reform of U. S. International Taxation
Language: en
Pages: 24
Authors: Jane G. Gravelle
Categories: Reference
Type: BOOK - Published: 2011-04 - Publisher: DIANE Publishing

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Is the current U.S. tax system for taxing U.S. international business the appropriate one for the modern era of globalized business operations, or should its ba