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International business taxation and the business cash flow tax
Schreiber, Ulrich
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DOI:
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https://doi.org/10.1007/s11846-012-0089-6
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URL:
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http://link.springer.com/article/10.1007%2Fs11846-...
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Dokumenttyp:
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Zeitschriftenartikel
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Erscheinungsjahr:
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2013
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Titel einer Zeitschrift oder einer Reihe:
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Review of Managerial Science : RMS
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Band/Volume:
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7
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Heft/Issue:
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3
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Seitenbereich:
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309-326
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Ort der Veröffentlichung:
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Berlin [u.a.]
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Verlag:
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Springer
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ISSN:
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1863-6683 , 1863-6691
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Sprache der Veröffentlichung:
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Englisch
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Einrichtung:
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Fakultät für Betriebswirtschaftslehre > ABWL u. Betriebswirtschaftliche Steuerlehre (Schreiber 1999-2019)
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Fachgebiet:
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330 Wirtschaft
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Abstract:
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Investments and business profits are internationally mobile. Countries respond by tackling international profit shifting. As a result, the international allocation of taxable profits becomes an increasingly complex and costly issue. Reform proposals either address the Organisation of Economic Co-operation and Development approach to international profit allocation or target tax bases that are less mobile than profits. This paper investigates cash flow as a tax base. A business cash flow tax abolishes current accrual accounting and has the potential to block international profit shifting. Financing vanishes to become a tax-planning tool because the investments’ market return is tax free under a cash flow tax. Profit shifting via intra-group transactions is eliminated if the business cash flow tax is based on the country of destination principle. However, a destination-based business cash flow tax might distort the investment decisions of international groups.
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 | Dieser Eintrag ist Teil der Universitätsbibliographie. |
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