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http://ssrn.com/abstract=2191251
 
 

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Tax Competition and the Trend toward Territoriality


Reuven S. Avi-Yonah


University of Michigan Law School

December 18, 2012

U of Michigan Public Law Research Paper No. 297

Abstract:     
Tax competition is with us to stay, and the drive toward territorial taxation of multinationals will continue. Ultimately, it makes sense to tax corporations on a source basis because corporate residence is not very meaningful. But if the correct reforms to CFC rules are undertaken together with enhanced transfer pricing enforcement (e.g., by combining the arm's length standard with formulary solutions, as I have suggested elsewhere), such trends are not necessarily harmful to maintaining a stable corporate tax base.

Number of Pages in PDF File: 3

Keywords: tax competition, territoriality

JEL Classification: H25, K34

working papers series





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Date posted: December 19, 2012 ; Last revised: January 7, 2013

Suggested Citation

Avi-Yonah, Reuven S., Tax Competition and the Trend toward Territoriality (December 18, 2012). U of Michigan Public Law Research Paper No. 297. Available at SSRN: http://ssrn.com/abstract=2191251 or http://dx.doi.org/10.2139/ssrn.2191251

Contact Information

Reuven S. Avi-Yonah (Contact Author)
University of Michigan Law School ( email )
625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)
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