Incorporating a Minimum Tax in a Territorial System
15 Pages Posted: 4 Oct 2017 Last revised: 12 Feb 2018
Date Written: October 2, 2017
Abstract
In this report, Fleming, Peroni, and Shay analyze the effects of including a final, low-rate minimum tax on U.S. multinational corporations in a territorial system. They continue to prefer a real worldwide international tax system, but see a final, low-rate minimum tax as a second-best measure to reduce the revenue loss of a territorial system.
Keywords: Income Taxation, International Taxation, International Income Taxation, Residence, Corporate Residence
JEL Classification: H20, H25, H26, H87, K34
Suggested Citation: Suggested Citation
Fleming, J. Clifton and Peroni, Robert Joseph and Shay, Stephen E., Incorporating a Minimum Tax in a Territorial System (October 2, 2017). 157 Tax Notes 73 (2017), U of Texas Law, Public Law Research Paper, BYU Law Research Paper No. 18-01, Available at SSRN: https://ssrn.com/abstract=3046788 or http://dx.doi.org/10.2139/ssrn.3046788
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