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dc.contributor.authorDayle Siu, Erika
dc.contributor.authorNalukwago, Milly Isingoma
dc.contributor.authorSurahmat, Rachmanto
dc.contributor.authorPereira Valadão, Marcos Aurélio
dc.coverage.spatialAfrica
dc.coverage.spatialEast Asia
dc.coverage.spatialLatin America
dc.date.accessioned2017-02-01T14:18:05Z
dc.date.available2017-02-01T14:18:05Z
dc.date.issued2014
dc.identifier.citationDayle Siu, E. (2014) Unitary Taxation in Federal and Regional Integrated Markets, ICTD Research Report 3, Brighton: IDS.
dc.identifier.urihttps://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/12778
dc.description.abstractThis paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia, and Latin America. The federal models to be examined are the systems of unitary taxation in practice in the United States (US), Argentina, Canada and Switzerland. The primary regional model to be examined is the Common Consolidated Corporate Tax Base (CCCTB), now proposed in the European Union (EU). Finally, this paper extrapolates lessons learned and explores the potential application of unitary taxation in the Association of Southeast Asian Nations (ASEAN), the East African Community (EAC), and Mercosur and the Andean Community (CAN) in the Latin American region.
dc.language.isoen
dc.publisherInstitute of Development Studies
dc.relation.ispartofseriesICTD Research Report 3 ICTD Research Report 3
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
dc.subjectDevelopment Policy
dc.subjectEconomic Development
dc.subjectGovernance
dc.titleUnitary Taxation in Federal and Regional Integrated Markets
dc.typeSeries paper (non-IDS)
dc.rights.holderInstitute of Development Studies
dc.identifier.teamGovernance


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