Destination Profit
| Author | : Scott Cawood |
| Publisher | : Davies-Black Publishing |
| Total Pages | : 274 |
| Release | : 2006 |
| Genre | : Business & Economics |
| ISBN | : 9780891061960 |
Build the bottom line in your business: engaged people = enriched profits
Peter Clenott
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Taxing Profit in a Global Economy
| Author | : Michael P. Devereux |
| Publisher | : Oxford University Press |
| Total Pages | : 401 |
| Release | : 2020-09-29 |
| Genre | : Business & Economics |
| ISBN | : 0198808062 |
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
Exploring Residual Profit Allocation
| Author | : Sebastian Beer |
| Publisher | : International Monetary Fund |
| Total Pages | : 51 |
| Release | : 2020-02-28 |
| Genre | : Business & Economics |
| ISBN | : 1513528327 |
Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ profit across countries on some formulaic basis. They have recently and rapidly come to prominence in policy discussions, yet almost nothing is known about their impact on revenue, investment and efficiency. This paper explores these issues, conceptually and empirically. It finds residual profits to be substantial, but concentrated in a relatively few MNEs, headquartered in few countries. The impact on tax revenue of reallocating excess profits under RPA, while adverse for investment hubs, appears beneficial for lower income countries even when the formula allocates by destination-based sales. The impact on investment incentives is ambiguous and specific both to countries and MNE groups; only if the rate of tax on routine profits is low does aggregate efficiency seem likely to increase.
Excess Profit Taxes: Historical Perspective and Contemporary Relevance
| Author | : Mr. Shafik Hebous |
| Publisher | : International Monetary Fund |
| Total Pages | : 37 |
| Release | : 2022-09-16 |
| Genre | : Business & Economics |
| ISBN | : |
This paper discusses the design of excess profits taxes (EPTs) that gained renewed interest following the COVID-19 outbreak and the recent surge in energy prices. EPTs can be designed as an efficient tax only falling on economic rent, like an allowance for corporate capital, and drawing some parallels with current proposals for reforming multinationals’ taxation. EPTs can be permanent or temporary as an add-on to the corporate income tax to support revenue during an adverse shock episode. The latter reflects experiences with EPTs during and after the World Wars. Different from that era, though, profit shifting is now a challenge. Estimation using firm-level data suggest that, at present, locations of excess profit across countries are consistent with profit shifting practices by multinationals. Destination-based EPTs can address this concern. Estimates suggest that a 10 percent EPT on the globally consolidated accounts of multinationals (on top of the current corporate income tax), with the EPT base being allocated using sales, raises global revenue by 16 percent of corporate income tax revenues. The analysis suggests that international coordination would be desirable to mitigate the risks of profit shifting and tax competition. Eventually, EPTs could mark an evolution of corporate taxation toward a non-distortionary rent tax.
Non-profit Competition
| Author | : United States. Congress. House. Committee on Small Business |
| Publisher | : |
| Total Pages | : 584 |
| Release | : 1988 |
| Genre | : Competition, Unfair |
| ISBN | : |
Strategic Planning for Not-for-Profit Organizations
| Author | : Robert E Stevens |
| Publisher | : Routledge |
| Total Pages | : 213 |
| Release | : 2013-06-17 |
| Genre | : Business & Economics |
| ISBN | : 1135022860 |
Strategic Planning for Not-For-Profit Organizations covers all the steps involved in developing a strategic plan for a not-for-profit organization. Strategic planning has become a critical issue for not-for-profit organizations as they strive for direction and orderly adjustment to a changing environment. In this book, the authors describe a strategic planning process that will help readers bring direction and unity to their organizations and help create a sense of enthusiasm and anticipation as organizations’visions of what they can be begin to unfold. Strategic Planning for Not-For-Profit Organizations is both a tutorial and an easily accessible reference. It is packed with user-friendly information to help readers prepare their own strategic plans and evaluate plans created by others. The book presents essential concepts and techniques in a concise, readily usable form that readers can immediately use in decisionmaking. Worksheets and real-life examples throughout the book help readers in the step-by-step development of strategic plans for their own organizations. A set of appendixes includes a strategic plan outline and presents sample strategic plans so readers can see what one actually looks like and get a head start on theirs. A complete guide to strategic planning for not-for-profit organizations, this book covers everything from writing purpose or mission statements and setting goals to strategy development and evaluation and control procedures. Managers and administrators of not-for-profit organizations will find Strategic Planning for Not-For-Profit Organizations an extremely helpful guide for their planning duties. The book also serves as a valuable text or supplemental reading for college courses on managing not-for-profit organizations.
An Index to the Official Reports of Income Tax Cases
| Author | : sir Edward Richard Harrison |
| Publisher | : |
| Total Pages | : 308 |
| Release | : 1907 |
| Genre | : Income tax |
| ISBN | : |
Advances in Tourism, Technology and Systems
| Author | : António Abreu |
| Publisher | : Springer Nature |
| Total Pages | : 680 |
| Release | : 2022-06-23 |
| Genre | : Technology & Engineering |
| ISBN | : 9811910405 |
This book features a collection of high-quality research papers presented at the International Conference on Tourism, Technology & Systems (ICOTTS 2021), held at the University of Cartagena, in Cartagena de Indias, Colombia, from 4 to 6 November 2021. The book is divided into two volumes, and it covers the areas of technology in tourism and the tourist experience, generations and technology in tourism, digital marketing applied to tourism and travel, mobile technologies applied to sustainable tourism, information technologies in tourism, digital transformation of tourism business, e-tourism and tourism 2.0, big data and management for travel and tourism, geotagging and tourist mobility, smart destinations, robotics in tourism, and information systems and technologies.
Strategic Management for Tourism Communities
| Author | : Peter E. Murphy |
| Publisher | : Channel View Publications |
| Total Pages | : 460 |
| Release | : 2004-11-05 |
| Genre | : Business & Economics |
| ISBN | : 1845413229 |
Tourism, with its wide-ranging impact, needs to be managed effectively – but how? This book advocates taking a business approach to tourism that encourages greater collaboration between stakeholders in the practical assessment of tourism options. The approach places key business management functions and stakeholders at the forefront of tourism initiatives. The business management functions of planning, organising, leadership and control are the filters through which tourism opportunities are viewed, while the stakeholder groups of customers, residents, industry and government set the agenda for appropriate tourism development. Tourist destinations must engage in realistic assessments of their abilities to meet the needs and expectations of tourism stakeholders and then act on these assessments so their goals and objectives can be achieved. A new model for bridging stakeholder gaps is presented as a template for how communities can understand and make the most of their tourism resources. The Bridging Tourism Gaps Model is a practical tool to help destinations focus on the important factors in developing and maintaining tourism as a beneficial and vital part of their communities. This book builds on the success of Tourism: A Community Approach and the subsequent tourism planning experiences of both authors to advance strategic planning in tourism.
