التفاصيل البيبلوغرافية
| العنوان: |
The Case for A Global Excess Profits Tax: A Response to Dr. Tarcísio Diniz Magalhães & Professor Allison Christians. |
| المؤلفون: |
MCHUGH, PAIGE |
| المصدر: |
Indiana Journal of Global Legal Studies; 2022, Vol. 29 Issue 2, p231-256, 26p |
| مصطلحات موضوعية: |
EXCESS profits tax, TAXATION of corporate profits, CORPORATE taxes, TAXATION of international business enterprises, DIGITAL technology |
| الشركة/الكيان: |
ORGANISATION for Economic Co-operation & Development |
| مستخلص: |
The article argues on the global excess profits (GEP) tax proposal of professors Allison Christians and Tarcísio Diniz Magalhães. It provides historical overview of experiences of various versions of excess profits taxes and describes challenges of taxing profits of digital multinational companies. It evaluates GEP using accepted principles of tax policy and suggests revision of GEP tax by leveraging tools developed by the Organisation for Economic Cooperation and Development (OECD). |
| قاعدة البيانات: |
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