Keeping it Simple-Efficiency Costs of Fixed Margin Regimes in Transfer Pricing /
Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are large. Simplified approaches seek to reduce these costs by relying on an approximation of the true tax...
| Hovedforfatter: | Beer, Sebastian |
|---|---|
| Andre forfattere: | Leduc, Sebastien, Loeprick, Jan |
| Format: | Tidsskrift |
| Sprog: | English |
| Udgivet: |
Washington, D.C. :
International Monetary Fund,
2022.
|
| Serier: | IMF Working Papers; Working Paper ;
No. 2022/193 |
| Fag: | |
| Online adgang: | Full text available on IMF |
Lignende værker
-
How to Design a Regional Tax Treaty and Tax Treaty Policy Framework in a Developing Country /
af: Nakayama, Kiyoshi
Udgivet: (2021) -
Islamic Republic of Afghanistan : Selected Issues and Statistical Appendix.
Udgivet: (2006) -
Corporate Income Tax Harmonization and Capital Allocation : Corporate Income Tax Harmonization and Capital Allocation.
Udgivet: (1990) -
Gendered Taxes : The Interaction of Tax Policy with Gender Equality /
af: Coelho, Maria
Udgivet: (2022) -
The Distributional Implications of the Impact of Fuel Price Increases on Inflation /
af: Kpodar, Kangni
Udgivet: (2021)