Fundamental reform of corporate income tax
Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate income...
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD
2007.
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| Colección: | OECD tax policy studies ;
no. 16. |
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704959706719 |
Tabla de Contenidos:
- pt. 1. Setting the stage
- pt. 2. Domestic and international corporate income tax issues
- pt. 3. Domestic and international corporate cash-flow tax issues
- pt. 4. Fundamental corporate tax reform in detail
- pt. 5. Policy conclusion.
