Moving to Territoriality? : Implications for the United States and the Rest of the World /

This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present worldwide basis to a territorial basis, and considers the implications for the United States and the rest of the world. It finds that there is no clear view on whether the move would sig...

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Dades bibliogràfiques
Autor principal: Mullins, Peter
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2006.
Col·lecció:IMF Working Papers; Working Paper ; No. 2006/161
Accés en línia:Full text available on IMF