dc.contributor.author | Picciotto, Sol | |
dc.date.accessioned | 2016-03-23T11:38:15Z | |
dc.date.available | 2016-03-23T11:38:15Z | |
dc.date.issued | 2013-09 | |
dc.identifier.citation | Picciotto, S. (2013) Is the International Tax System Fit for Purpose, Especially for Developing Countries? ICTD Working Paper 13. Brighton: IDS. | en |
dc.identifier.isbn | 978-1-78118-136-2 | |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/10246 | |
dc.description | international tax, transnational corporations, unitary taxation | en |
dc.description.abstract | Taxes are a basis of national states, but they have been internationally coordinated since the emergence of taxes on income and profits, which were central to the legitimacy of taxation and the increased power of states in the 20th century. This paper traces the historical development of this international system, especially in relation to its interaction with the growth of transnational corporations (TNCs), and analyses attempts to adapt the system to the increasingly dominant role of TNCs in the world economy. It explains and discusses the key principles and concepts (permanent establishment, arm’s length, controlled foreign corporations, transfer pricing), and shows that they have become increasingly inadequate especially following recent renewed economic globalisation. Contributing to current debates on reform of the system, this paper puts forward proposals for an evolutionary shift towards a unitary approach for taxing TNCs. | en |
dc.description.sponsorship | DfID, NORAD | en |
dc.language.iso | en | en |
dc.publisher | Institute of Development Studies | en |
dc.relation.ispartofseries | ICTD Working Paper;13 | |
dc.rights | The author of this paper grants to the IDS and the ICTD a perpetual, irrevocable, worldwide, royalty-free, nonexclusive
licence, or sublicence, to reproduce, communicate to the public, use, adapt, publish, distribute, display
and transmit the Work in any and all media, and to sublicense others (including the Crown) to reproduce,
communicate to the public, use, adapt, publish, distribute, display and transmit the Work in any and all media, for
non-commercial purposes and with appropriate credit being given to the author and ICTD funders. .
A catalogue record for this publication is available from the British Library.
This work has been licensed by the copyright holder for distribution in electronic format via any medium for the
lifetime of the OpenDocs repository for the purpose of free access without charge and can be found at
http://opendocs.ids.ac.uk/opendocs/
Also available from:
International Centre for Tax and Development,
Institute of Development Studies,
Brighton BN1 9RE, UK
Tel: +44 (0) 1273 915637 Fax: +44 (0) 1273 621202
E-mail: info@ictd.ac
Web: www.ictd.ac | en |
dc.rights.uri | http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf | en |
dc.subject | Economic Development | en |
dc.title | Is the International Tax System Fit for Purpose, Especially for Developing Countries? | en |
dc.type | IDS Working Paper | en |
dc.rights.holder | Institute of Development Studies | en |
dc.identifier.externaluri | http://www.ictd.ac/ju-download/2-working-papers/82-is-the-international-tax-system-fit-for-purpose-especially-for-developing-countries | |