Corporate income tax competition in the Caribbean : (revised draft) (Record no. 56764)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00743nam a2200145Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260716043921.0 |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 11.02.01 M742na(2007) |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Nassar, Koffie |
| 245 ## - TITLE STATEMENT | |
| Title | Corporate income tax competition in the Caribbean : (revised draft) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | [Caribbean Centre for Money & Finance] |
| Place of publication, distribution, etc. | [St. Augustine]TT |
| Date of publication, distribution, etc. | 2007 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 26 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Calculates average effective tax rates to measure the impact of corporate income tax competition, including the widespread use of tax holidays, on the tax base of 15 countries in the Caribbean. Concludes that the authorities should either avoid granting CIT holidays or rely on other taxes in order to broaden the tax base. |
| 583 ## - ACTION NOTE | |
| Time/date of action | 11/19/08 |
| Action agent | JOYD |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Monograph |
| Call number suffix | M742na(2007) |
No items available.