Corporate Taxation in the Global Economy
Policy Papers, March 10, 2019
Source details
- Canonical URL
- Corporate Taxation in the Global Economy
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Bibliographic details
- Published: March 10, 2019
- Series: Policy Papers
- DOI: https://doi.org/10.5089/9781498302197.007
Executive summary and purpose
- The policy paper "Corporate Taxation in the Global Economy" stresses the need to maintain and build on the progress in international cooperation on tax matters that has been achieved in recent years, and in some respects now appears under stress.
- With special attention to the circumstances of developing countries, the paper identifies and discusses various options currently under discussion for the international tax system to ensure that countries, and in particular low-income countries, can continue to collect corporate tax revenues from multinational activities.
Major findings and emphasis
- International cooperation on tax matters has made progress in recent years; that progress needs to be maintained and built on.
- The recent progress in international tax cooperation "in some respects now appears under stress."
- The paper places special attention on the circumstances of developing countries and low-income countries regarding corporate tax collection from multinational activities.
- The paper identifies and discusses "various options currently under discussion for the international tax system" aimed at enabling countries to continue collecting corporate tax revenues from multinational activities.
Policy focus and scope
- Focus: corporate income tax, double taxation, formula apportionment, revenue administration, value-added tax.
- The paper targets international tax-system options with an emphasis on implications for developing countries and low-income countries' ability to collect corporate tax revenues.
Keywords and metadata (as listed)
- Subject: Corporate income tax, Double taxation, Formula apportionment, Revenue administration, Value-added tax
- Keywords: director, IMF executive board review, OECD BEPS project, PP, tax, tax competition
International Monetary Fund. Fiscal Affairs Dept., and International Monetary Fund. Legal Dept. "Corporate Taxation in the Global Economy", Policy Papers 2019, 007 (2019).
Content in this bundle
- Policy Paper