The taxation of foreign profits - the old view, the new view and a pragmatic view
Johannes Becker and
Clemens Fuest
No 1104, Working Papers from Oxford University Centre for Business Taxation
Abstract:
In this short paper, we review the criticism of the standard view (the ’old view’) of foreign profit taxation which goes back to Peggy Musgrave (née Richman, 1963). This ?new view of international taxation is based on recent empirical studies and favours a system where foreign profits are exempt from tax. We critically discuss the debate between old view and new view proponents and, finally, confront the two with a ?pragmatic view on foreign profit taxation which crucially builds on compliance and tax administration cost.
Keywords: Corporate Taxation; Multinational Firms; Repatriation (search for similar items in EconPapers)
JEL-codes: F23 H25 (search for similar items in EconPapers)
Date: 2011
New Economics Papers: this item is included in nep-acc and nep-pub
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Journal Article: The taxation of foreign profits — The old view, the new view and a pragmatic view (2011)
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