Search engine for discovering works of Art, research articles, and books related to Art and Culture
Javascript must be enabled to continue!
Territoriality: For and Against
View through CrossRef
This article will survey the main arguments for and against territoriality and conclude that it is the wrong way to go in the short run, but can perhaps be adopted in the medium to long run in conjunction with more fundamental international tax reform. The main reason that territoriality should not be adopted now is that the OECD may be about to recommend worldwide consolidation for all its members as part of the Base Erosion and Profit Shifting (BEPS) project, and if the OECD does that, all of the standard arguments in favor of territoriality and against abolishing deferral disappear.
Title: Territoriality: For and Against
Description:
This article will survey the main arguments for and against territoriality and conclude that it is the wrong way to go in the short run, but can perhaps be adopted in the medium to long run in conjunction with more fundamental international tax reform.
The main reason that territoriality should not be adopted now is that the OECD may be about to recommend worldwide consolidation for all its members as part of the Base Erosion and Profit Shifting (BEPS) project, and if the OECD does that, all of the standard arguments in favor of territoriality and against abolishing deferral disappear.
Related Results
Territoriality
Territoriality
Territoriality is a foundational concept in animal behavior and behavioral ecology. Territoriality is commonly defined as “the defense of an area,” wherein the area being defended ...
Influencing Mechanism of Justice Sensitivity on Knowledge Hiding in the Chinese Context
Influencing Mechanism of Justice Sensitivity on Knowledge Hiding in the Chinese Context
Good knowledge management is important for enterprises to maintain competitive advantage; however, the knowledge hiding behavior may hinder this process. Based on the conservation ...
TERITORIALITAS DALAM TINJAUAN ILMU ARSITEKTUR
TERITORIALITAS DALAM TINJAUAN ILMU ARSITEKTUR
ABSTRACTHuman activities form territorial behavior to achieve their privacy. Theories about territoriality were stated by experts. How do the opinions of experts on territorial the...
Introduction
Introduction
The Introduction lays out the book’s central argument about territoriality. I argue that Egypt constitutes an important case study given that it assumed more territorial definition...
Outside Territory
Outside Territory
What would it mean to be outside territory? I’m going to discuss this question in three registers: conceptually; historically; politically. The first two will be brief; the third l...
Thinking through Territoriality: Introducing Claude Raffestin to Anglophone Sociospatial Theory
Thinking through Territoriality: Introducing Claude Raffestin to Anglophone Sociospatial Theory
This introductory paper establishes the grounds for a more sustained discussion of Claude Raffestin's understanding of human territoriality in its contribution to contemporary geog...
FESTA DE SÃO BENEDITO: TERRITORIALIDADE E A MANIFESTAÇÃO DO CIRCUITO INFERIOR EM MACHADO - MG
FESTA DE SÃO BENEDITO: TERRITORIALIDADE E A MANIFESTAÇÃO DO CIRCUITO INFERIOR EM MACHADO - MG
O presente trabalho tem como propósito analisar a territorialidade festiva profana ligada à exploração comercial na Festa de São Bendito em Machado-MG. Ao longo do espaço-tempo a f...
David Slater: a leading geographical theorist
David Slater: a leading geographical theorist
David Slater is an enigmatic figure in radical geography. He is much regarded for his theoretical contributions to geography although few geographers seem to know to what he contri...