The Urgently Needed New International Framework: Unitary Taxation: An International Tax Policy Proposal to Cure the Ills of the Current System of taxing MNEs in Developing Countries - Couverture souple

Pouga Tinhaga, Zachée

Couverture souple

ISBN 10 : 3330059079 ISBN 13 : 9783330059078

Editeur : LAP LAMBERT Academic Publishing, 2017

Synopsis

The International tax regime is at a crossroads and the path to be chosen is yet to be determined. Solutions have been tested none of which has satisfied the needs of the various actors in the arena. The purpose of this book is to analyze the current ills of the international tax system with a special focus on developing countries, and to structure and present a Unitary Taxation System ("UT") as a solution to the legitimate and multifaceted complaints about the current system of taxing MNEs. Dr. Pouga exposes the growing realization by some that taxes are only paid by the naïve; and the profound global outcry that is menacing the integrity of tax systems. He develops a proposal to restore credibility in the international tax arena by providing fiscal predictability and certainty to MNEs, and ensuring appropriate taxation by all countries (specifically developing nations) of all “real” economic activity within their borders. Dr. Pouga eloquently argues that tax law and policy ought to move from the singlar need to avoid double taxation which prevailed yesterday, to the urgent need to avoid double non-taxation common today; and concludes that a well crafted UT would achieve that goal.

A propos du livre

À propos de l'auteur

Dr Zachee Pouga Tinhaga is an international lawyer, of Cameroon origin, practicing in New York, US. He holds law degrees from the University of Michigan Law, Wayne State Law and the University of Douala. He is an internationally published author and acclaimed global speaker with speeches at the World Bank, UNIDROIT, OHADA, or as an expert lecturer.

Détails de l'édition

• Éditeur: LAP LAMBERT Academic Publishing
• Date d'édition: 2017
• Langue: anglais
• ISBN 10: 3330059079
• ISBN 13: 9783330059078
• Reliure: Broché
• Nombre de pages: 276
• Coordonnées du fabricant: non disponible
• Personne responsable: KreGa Onlinehandel GmbH; 4950000000000; info@krega-onlinehandel.de; ; Birkenweg 31; Brakel; 33034; Allemagne