Tag: combined reporting

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Unitary Taxation in Federal and Regional Integrated Markets
  • Sunday, 13 September 2015
  • Erika Dayle Siu with Milly Isingoma Nalukwago, Rachmanto Surahmat and Marcos Aurélio Pereira Valadão

Unitary Taxation in Federal and Regional Integrated Markets

ICTD Research Report 3: Summary This paper analyses and compares approaches to unitary taxation in federal and regional integrated markets, and explores the potential application of unitary taxation…
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Unitary Taxation in the Extractive Industry Sector
  • Saturday, 12 September 2015
  • Erika Dayle Siu, Sol Picciotto, Jack Mintz and Akilagpa Sawyerr

Unitary Taxation in the Extractive Industry Sector

  ICTD Working Paper 35: Summary This paper analyses whether a global unitary taxation approach to corporate income tax (CIT) can improve the ability of governments to design and administer…
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