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Detalhes da Produção
| Tipo | Relatório de Pesquisa |
| Grupo | Produção Bibliográfica |
| Descrição | VALADÃO, Marcos Aurélio Pereira ; SIU, E. ; NALUKWAGO, M. I. ; SURAHMAT, Rachmanto. ICTD - IDS - Unitary Taxation in Federal and Regional Integrated Markets. 2014. |
| Autor | Marcos Aurélio Pereira Valadão |
| Ano | 2014 |
Informações Complementares
| Ano | 2014 |
| Descricão e Informacões Adicionais | The work analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia, and Latin America. The federal models to be examined are the systems of unitary taxation in practice in the United States (US), Argentina, Canada and Switzerland. The primary regional model to be examined is the Common Consolidated Corporate Tax Base (CCCTB), now proposed in the European Union (EU). Finally, this paper extrapolates lessons learned and explores the potential application of unitary taxation in the Association of Southeast Asian Nations (ASEAN), the East African Community (EAC), and Mercosur and the Andean Community (CAN) in the Latin American region. |
| Descricão e Informacões Adicionais(en) | The work analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia, and Latin America. The federal models to be examined are the systems of unitary taxation in practice in the United States (US), Argentina, Canada and Switzerland. The primary regional model to be examined is the Common Consolidated Corporate Tax Base (CCCTB), now proposed in the European Union (EU). Finally, this paper extrapolates lessons learned and explores the potential application of unitary taxation in the Association of Southeast Asian Nations (ASEAN), the East African Community (EAC), and Mercosur and the Andean Community (CAN) in the Latin American region. |
| Disponibilidade | IRRESTRITA |
| Idioma | Português |
| Instituicão Financiadora | Centre for Taxation and Development (ICTD) - IDS |
| Meio de Divulgação | VARIOS |
| Nome do Projeto | ICTD - IDS - Unitary Taxation in Federal and Regional Integrated Markets |
| numero de paginas | 88 |
| País | Brasil |
| Relevância | NAO |
| Título | Unitary Taxation in Federal and Regional Integrated Markets |
| Título(en) | Unitary Taxation in Federal and Regional Integrated Markets |