Territorial vs. Worldwide Corporate Taxation

Released on by Ms.Thornton Matheson
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  • Territorial vs. Worldwide Corporate Taxation Book Detail

  • Author : Ms.Thornton Matheson
  • Release Date : 2013-10-03
  • Publisher : International Monetary Fund
  • Genre : Business & Economics
  • Pages : 26
  • ISBN 13 : 1484398467
  • File Size : 19,19 MB
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Territorial vs. Worldwide Corporate Taxation by Ms.Thornton Matheson PDF Summary

Book Description: Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus of considerable concern that the historical framework for cross-border income tax arrangements is not always well suited to allow low-income countries (LICs) effectively to generate tax revenues from profits on foreign direct investment (FDI). Several aspects of this framework contribute to the problem. This paper discusses, in particular, the likely effect of a shift by major economies from the system of worldwide corporate taxation toward a territorial system on the volume, distribution, and financing of FDI, focusing on LICs. It then empirically analyzes bilateral outbound FDI data for the UK for 2002–10 to determine whether the move to territoriality made corporations more sensitive to hostcountry statutory tax rates. Supporting evidence for this hypothesis is found for FDI financed from new equity.

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