아프리카ㆍ중동
연구정보
[경제] The Impact of International Tax Reforms on Natural Resource Revenue Mobilization in Africa
아프리카ㆍ 중동 일반 국외연구자료 연구보고서 - African Development Bank 발간일 : 2023-10-11 등록일 : 2023-11-03 원문링크
The international approach to corporate income taxation (hereafter CIT) has historically been based on the concept of Permanent Establishment (hereafter PE). Jurisdictions implemented their local tax rules (buttressed by domestic legislation) on multinational enterprises (hereafter MNEs) with PE. This was straightforward for the extractives sector since MNEs could not operate in a country without a PE. Nevertheless, it raised issues of allocating taxing rights over the profits of MNEs operating in more than one country since jurisdictional differences may result in the profits of MNEs being taxed more than once across different jurisdictions, resulting in double-taxation. Jurisdictions competing for taxing rights can therefore distinguish between “source countries”, “intermediate countries” and “residence countries”.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [경제] The African Growth and Opportunities Act: A review of its benefits, limitat... | 2023-10-29 |
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| 다음글 | [경제] Innovate Africa Symposium - Concept Note - 25-27 October 2023 | 2023-11-03 |
