000			02419nam a22003137a 4500
001			21113064
003			JGU
005			20240323020030.0
007			Hardbound
008			190801s2019 ne a b 000 0 eng c
010			_a 2019297208
020			_a9789403506401
040			_aAZL _beng _cAZL _erda _dYDX _dERASA _dUTV _dCOO _dOCLCF _dDLC
042			_apcc
082			_223 _a343.4 _bES-J
100	1		_aEscribano, Eva _9848140
245	1	0	_aJurisdiction to tax corporate income pursuant to the presumptive benefit principle _ba critical analysis of structural paradigms underlying corporate income taxation and proposals for reform
260			_aNetherlands _bWolters Kluwer _c2019
300			_axxvii, 299 pages : _billustrations ; _c25 cm.
490			_aSeries on international taxation _vVolume 70
500			_aOriginally presented as the author's thesis (doctoral)--Universidad Carlos III de Madrid, 2018.
504			_aIncludes other bibliographical references (pages 277-290).
505	0		_aThe Profit Shifting Phenomenon Unrevealed and the Presumptive Benefit Principle as an Equitable Tax Policy Guideline to Counteract It -- Three Fundamental Paradigms Underlying Corporate Income Taxation Are Inconsistent with the Presumptive Benefit Principle and Tend to Inherently Trigger Profit Shifting Risks -- Proposals for a CIT Reform in the Light of the Presumptive Benefit Principle.
520	8		_aJurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle' intends to demonstrate that the profit shifting phenomenon (e.g., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested "presumptive benefit principle" so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States.
650		0	_aCorporations _xTaxation _xLaw and legislation. _9323424
906			_a7 _bcbc _cpccadap _d2 _encip _f20 _gy-gencatlg
942			_2ddc _cBK _01
999			_c2101534 _d2101534