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International aspects of corporate income taxes and associated distortions
Type of publication
Monografijos dalis / Part of a monograph (Y1)
Author(s)
Giriūnienė, Gintarė | Vilniaus universitetas |
Title
International aspects of corporate income taxes and associated distortions
Publisher (trusted)
IntechOpen |
Date Issued
2018
Extent
p. 23-39
Is part of
Taxes and taxation trends / edited by Jolanta Iwin-Garzyńska. London : IntechOpen, 2018. ISBN 9781789230987.
Description
This chapter is distributed under the terms of the Creative
Commons Attribution License CC-BY, which permits unrestricted use,
distribution, and reproduction in any medium, provided the original work is properly cited.
Commons Attribution License CC-BY, which permits unrestricted use,
distribution, and reproduction in any medium, provided the original work is properly cited.
Field of Science
Abstract
The purpose of this chapter is to review the latest developments in corporate income tax (CIT) focusing on its international aspects and associated distortions. In this endeavor, the chapter draws on evidence provided by the leading tax experts as well as on the profound and rigorous research produced by academia. This chapter examines and synthesizes research on tax competition, relationship between tax rates and foreign direct investment (FDI), and tax avoidance as a result of diferential tax regimes. Trends in the development of CIT are discerned using statistical data provided by OECD and European Commission. Numerous studies done on global, regional, and country-speciic datasets support the premise that indeed tax competition for capital exists though the magnitude of efects varies. There is also enough evidence that tax avoidance and evasion through base erosion and proit shifting persist for some time and may be on the rise.
Type of document
type::text::book::book part
ISBN (of the container)
9781789230987
9781789230994
eLABa
27887238
Coverage Spatial
Jungtinė Karalystė / United Kingdom of Great Britain and Northern Ireland (GB)
Language
Anglų / English (en)
Bibliographic Details
47
Creative Commons License
Access Rights
Atviroji prieiga / Open Access
File(s)