PPT-The (un)fairness of corporate taxation

Arjan Lejour CPB and Tilburg University 19 December 2018 Platform for tax good governance aggressive tax planning and double taxation Structure Introduction Channels of tax avoidance Treaty shopping. S corporations among them Walgreens Medtronic and AbbVie have announced possible plans to renounce their US corporate and move their corporate address offshore by merging with a foreign compan The merged corporation then pays most of its taxes to a Taxation-Inefficiencies 2014 Tax Fairness Briefing Book let 1 Overview Many U.S. corporations use offshore tax havens and other accounting gimmicks to avoid paying as much as $90 billion a year in federal income taxes. Towards greater fairness in taxation The Model Taxpayer Charter projectThe status quoThe dilemmaEU/OECD initiatives to reinforce mutual trustTaxpayer Charters at national levelTaxpayer Charter survey . as. a . Pillar. of Estonian . National. . Competitiveness. in . the. . Region. Elvira Tulvik. Attorney. -at-. Law. Chairperson. of . AmCham. . Taxation. . Committee. Agenda. Direct. . taxes. http://www.taxation.co.uk/taxation) Home To reorganise or to dispose?To reorganise or to dispose?Posted: 08 December 2005Authors: PETER MILLER [1]Issue: a href="/taxation/node/264"Vol 156, Issue Joel Slemrod. University of Michigan. CASIC Research Summit. April 2, 2011. What is Competitiveness?. Policies that maintain . (and preferably expand) the real incomes of citizens in the face of global international markets and the policies of other . Joann Martens Weiner, Ph.D.. The George Washington University. Presented to the Independent Commission for the Reform of International Corporate Taxation, . New York City, March 18, 2015. Impacts of current international corporate tax framework. A Blueprint for Corporate Tax Fairness: Closing Corporate Tax Loopholes & should be replaced with a variation of the Alternative Minimum Assessment (AMA) adopted by New Jersey in 2002. To ensure that Joel Slemrod. University of Michigan. CASIC Research Summit. April 2, 2011. What is Competitiveness?. Policies that maintain . (and preferably expand) the real incomes of citizens in the face of global international markets and the policies of other . June 27, 2013. Outline. The logic of corporate taxation. Incidence and efficiency effects of the corporate income tax: the Harberger Model and beyond. Integration and other approaches to reform. International tax issues. The Fairness Quotient and Why it Matters Fran Sepler, Sepler & Associates for South Dakota SHRM Think of a Time You Were Treated Unfairly At Work What made the experience fair? How did you react? Platform for Tax Good Governance. 7 . December. 2016. Context. Fair and efficient taxation: priority of the Commission. Several. initiatives . adopted. in Council . Recent. Commission . proposal. Anupam. . Datta. With many slides from Moritz . Hardt. Fall . 2017. 18734: Foundations of Privacy. Fairness in Classification. . Advertising. ✚. Health Care. Education. many more.... $. Banking.