A Missing Link In The Analysis Of Global Value Chains Cross Border Flows Of Intangible Assets Taxation And Related Measurement Implications
Download and Read A Missing Link In The Analysis Of Global Value Chains Cross Border Flows Of Intangible Assets Taxation And Related Measurement Implications full books in PDF, ePUB, and Kindle. Read online free A Missing Link In The Analysis Of Global Value Chains Cross Border Flows Of Intangible Assets Taxation And Related Measurement Implications ebook anywhere anytime directly on your device. We cannot guarantee that every ebooks is available!
A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications
Author | : World Intellectual Property Organization |
Publisher | : WIPO |
Total Pages | : 60 |
Release | : 2017 |
Genre | : Law |
ISBN | : |
Download A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications Book in PDF, Epub and Kindle
Understanding cross-border flows of disembodied knowledge, often associated with intellectual property (IP), is essential to analyzing how modern economies operate. This paper documents how available data to document these IP flows are distorted by various factors, including tax planning by multinational enterprises. It finds that tax-induced mismeasurement could be more than 35%, and greater for individual countries particularly high-tax-rate countries.
A missing link in the analysis of global value chains: cross-border flows of intangible assets, taxation and related measurement implications Related Books
Pages: 60
Pages: 74
Pages: 869
Pages: 138
Pages: 79