{"id":18372,"date":"2012-11-27T11:01:04","date_gmt":"2012-11-27T11:01:04","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=18372"},"modified":"2012-11-27T11:01:04","modified_gmt":"2012-11-27T11:01:04","slug":"calling-all-those-interested-in-researching-unitary-taxation","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2012\/11\/27\/calling-all-those-interested-in-researching-unitary-taxation\/","title":{"rendered":"Calling all those interested in researching unitary taxation"},"content":{"rendered":"<p>The\u00a0International\u00a0Centre for Tax and\u00a0Development\u00a0 at the\u00a0Institute\u00a0for Development Studies at the University of Sussex has <a href=\"http:\/\/www.ictd.ac\/become-ictd-researcher\" target=\"_blank\">put out this call for\u00a0research proposals<\/a>. I would strongly recommend it as a good field of study:<\/p>\n<p><em><strong>Research Topic:\u00a0<\/strong>Unitary Taxation of Transnational Corporations<strong><\/strong><\/em><\/p>\n<p><em><strong>Contact Details:<\/strong><\/em><\/p>\n<p><em>Adam Randon |\u00a0<strong>Tel:<\/strong>+44 (0)1273 915718 |<strong>Email:<\/strong>\u00a0<a href=\"mailto:a.randon@ids.ac.uk\">a.randon@ids.ac.uk<\/a><\/em><\/p>\n<hr size=\"1\" \/>\n<p><em>The ICTD invites interested researchers to submit proposals for research on Unitary Taxation (UT).<!--more--><\/em><\/p>\n<p><em>The research proposal should be approached from the perspective of developing countries, with a focus on the following issues:<\/em><\/p>\n<p><em><strong>Experience of the Unitary approach<\/strong><\/em><\/p>\n<ul>\n<li><em>What can be learned from previous experience of applying Unitary Taxation, both internationally and within federal states, especially the US?<\/em><\/li>\n<li><em>How far is the current EU proposal for a common consolidated tax base compatible with the US state version?<\/em><\/li>\n<li><em>How does UT compare with the present system, in terms of ease of operation, as well as outcomes, for firms and for countries?<\/em><\/li>\n<\/ul>\n<p><em><strong>Harmonisation of definitions of the tax base<\/strong><\/em><\/p>\n<ul>\n<li><em>What are the main divergences between countries in their tax base definitions?<\/em><\/li>\n<li><em>Could convergence be achieved, e.g. by reference to international accounting standards?\u00a0<\/em><\/li>\n<li><em>What might be the economic implications or welfare effects of tax base harmonisation?\u00a0<\/em><\/li>\n<li><em>What would be the implications for administration of tax assessments, compared with the present system.<\/em><\/li>\n<\/ul>\n<p><em><strong>Identifying a unitary business<\/strong><\/em><\/p>\n<ul>\n<li><em>What would be the implications of strict or loose definitions of what constitutes a unitary business?\u00a0<\/em><\/li>\n<li><em>How would or should these definitions apply to e.g. joint venture arrangements which are common in developing countries?\u00a0<\/em><\/li>\n<li><em>What would be the implications for administration of tax assessments, compared with the present system.<\/em><\/li>\n<\/ul>\n<p><em><strong>The apportionment formula<\/strong><\/em><\/p>\n<p><em>What would be the effect of different variations of the usual 3-factor formula (assets-labour-sales) (i) on international allocation of the tax base of Transnational Corporations (TNCs), and (ii) in welfare-economic terms? How would allocation on such a basis differ from that under the present system?<\/em><\/p>\n<p><em><strong>Managing a transition to UT<\/strong><\/em><\/p>\n<ul>\n<li><em>How far can aspects of the UT approach, e.g. the requirement to submit consolidated accounts (a combined report) be compatible with the existing legal framework especially in tax treaties?\u00a0<\/em><\/li>\n<li><em>What are the implications for this framework of a gradual shift, e.g. by regional adoption of UT, such as under the Common Consolidated Corporate Tax Base (CCCTB)?\u00a0<\/em><\/li>\n<li><em>What changes to the legal framework would be necessary for a transition to UT, and how could it be managed with least disruption?\u00a0<\/em><\/li>\n<li><em>What would be the administrative cost implications especially for developing countries of such a transition?<\/em><\/li>\n<\/ul>\n<p><em><strong>For more information, see\u00a0<a href=\"http:\/\/www.ictd.ac\/knowledge\/unitarytax\">Research into Unitary Taxation of Transnational Corporations<\/a><\/strong><\/em><\/p>\n<div><strong><br \/>\n<\/strong><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The\u00a0International\u00a0Centre for Tax and\u00a0Development\u00a0 at the\u00a0Institute\u00a0for Development Studies at the University of Sussex has put out this call for\u00a0research proposals. I would strongly recommend it<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2012\/11\/27\/calling-all-those-interested-in-researching-unitary-taxation\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[102],"tags":[],"class_list":["post-18372","post","type-post","status-publish","format-standard","hentry","category-unitary-taxation"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/18372","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=18372"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/18372\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=18372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=18372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=18372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}