Unitary Taxation in Federal and Regional Integrated Markets

90 Pages Posted: 1 Apr 2015

See all articles by Erika Siu

Erika Siu

University of Illinois at Chicago - Institute for Health Research and Policy

Milly Nalukwago

Government of Uganda - Uganda Revenue Authority

Rachmanto Surahmat

Ernst & Young Pvt. Ltd.

Marcos Valadão

Catholic University of Brazil (UCB)

Date Written: September 1, 2014

Abstract

This paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation in the context of regional economic communities within Africa, East Asia, and Latin America. The federal models to be examined are the systems of unitary taxation in practice in the United States (US), Argentina, Canada and Switzerland. The primary regional model to be examined is the Common Consolidated Corporate Tax Base (CCCTB), now proposed in the European Union (EU). Finally, this paper extrapolates lessons learned and explores the potential application of unitary taxation in the Association of Southeast Asian Nations (ASEAN), the East African Community (EAC), and Mercosur and the Andean Community (CAN) in the Latin American region.

Note: ICTD Research Report 3

Keywords: unitary taxation; formulary apportionment; tax consolidation; combined reporting; Switzerland tax system; Canada tax system; Common Consolidated Corporate Tax Base; EU CCCTB; US tax system; Argentina gross income tax

Suggested Citation

Siu, Erika and Nalukwago, Milly and Surahmat, Rachmanto and Valadão, Marcos, Unitary Taxation in Federal and Regional Integrated Markets (September 1, 2014). Available at SSRN: https://ssrn.com/abstract=2587724 or http://dx.doi.org/10.2139/ssrn.2587724

Erika Siu (Contact Author)

University of Illinois at Chicago - Institute for Health Research and Policy ( email )

1747 West Roosevelt Road
Chicago, IL 60612
United States

Milly Nalukwago

Government of Uganda - Uganda Revenue Authority ( email )

Plot M193/M194- Nakawa Industrial Area
P.O.Box 7279
Kampala
Uganda

Rachmanto Surahmat

Ernst & Young Pvt. Ltd. ( email )

United States

Marcos Valadão

Catholic University of Brazil (UCB) ( email )

SGAN 916, Modulo B, Asa Norte
Brasília, DF 70790-160
Brazil

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