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destination principle of taxation

A regime of international taxation according to which consumption taxes are levied where products are consumed. The rates of VAT and excise applied are those of the country of final ...

destination principle of taxation

destination principle of taxation   Quick reference

A Dictionary of Economics (5 ed.)

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Economics
Length:
84 words

...destination principle of taxation A regime of international taxation according to which consumption taxes are levied where products are consumed. The rates of VAT and excise applied are those of the country of final consumption, and the entire revenue accrues to that country’s budget. This system ensures production neutrality, since indirect taxes do not discriminate between foreign and domestic producers, and exports are exempt from domestic taxation. The disadvantage is the need for monitoring of cross-border trade flows. See also origin principle of...

destination principle of taxation

destination principle of taxation  

Reference type:
Overview Page
A regime of international taxation according to which consumption taxes are levied where products are consumed. The rates of VAT and excise applied are those of the country of final consumption, and ...
origin principle of taxation

origin principle of taxation  

Reference type:
Overview Page
An international trade policy according to which goods and services are taxed in the country of production, regardless of the country of consumption. The advantages are a lower potential for tax ...
origin principle of taxation

origin principle of taxation   Quick reference

A Dictionary of Economics (5 ed.)

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Economics
Length:
76 words

...origin principle of taxation An international trade policy according to which goods and services are taxed in the country of production, regardless of the country of consumption. The advantages are a lower potential for tax fraud and an absence of need for border controls on trade flow, since exports do not travel tax-free. The disadvantage is the possibility for the tax system to discriminate between domestically produced goods and imports. See also destination principle of taxation...

international tax

international tax   Reference library

The New Oxford Companion to Law

Reference type:
Subject Reference
Current Version:
2009
Subject:
Law
Length:
1,525 words

...of the enterprise; (c) exempting governmental income in states other than the paying state; (d) exempting source taxation of capital gains on securities; and (e) exempting source taxation of pensions paid to non‐residents . Alternatively the tax treaty may limit taxation in some way, such as where a permanent establishment exists, to the profits of the permanent establishment computed on an arm's length basis, the method of determining which is the subject of much controversy; and in other cases by reducing or eliminating the amount of...

Value-added Tax in the States

Value-added Tax in the States   Reference library

The New Oxford Companion to Economics in India (3 ed.)

Reference type:
Subject Reference
Current Version:
2012

...Moreover, after the introduction of VAT, the states should also be given the power to impose of VAT on imports, which may be collected centrally and then distributed among the states on the basis of destination. If these steps are taken, then phasing out of the CST can be implemented. The Empowered Committee is in the midst of discussions with the Union Finance Ministry for resolving these issues. For phasing out the CST, there is also a critical need for putting in place a regulatory framework in terms of a Computerized Taxation Information Exchange System to...

Highly Skilled Migration

Highly Skilled Migration   Reference library

Brad K. Blitz

The International Studies Encyclopedia

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Politics, Warfare and Defence
Length:
14,429 words
Illustration(s):
1

...the significance of governmental policies on immigration and other structural conditions at origin and destination that shape migration ( Boyd 1989 ; Kritz et al. 1992 ; Portes and Rumbaut 1996 ). Finally, the push-pull model also fails to account for individual differences in migration choices and, perhaps most important, no longer captures the empirical reality of migratory movements especially in a highly globalized world. For example, Mahroum ( 2002 ) claims that other factors, such as taxation, studying abroad, quality of work, openness in...

Administration

Administration   Reference library

The Oxford Encyclopedia of Ancient Egypt

Reference type:
Subject Reference
Current Version:
2005

...data on goods, their origins, and their destinations. The Abusir Papyri from the Old Kingdom indicate a complex web of estates, passing “on paper” goods from one estate via others to a final destination. The royal court accounts in Papyrus Boulaq 18 from the early thirteenth dynasty present a similar banking system of dues from various departments and places. The New Kingdom festival list of Ramesses III confirms the web of rights and obligations from which the accountant calculated the actual destination of a product. Egypt as a central state raised...

Commerce Clause

Commerce Clause   Reference library

The Oxford International Encyclopedia of Legal History

Reference type:
Subject Reference
Current Version:
2009
Subject:
Law, History
Length:
4,451 words
Illustration(s):
1

...to control the States in the exercise of the police power over local trade and manufacture.” In Schechter Poultry Corp. v. United States , 295 U.S. 495 ( 1935 ), the Court struck down a federal regulation of live poultry sales within the state of New York—despite the fact that item in question, chickens, had been shipped from another state—because they “had come to rest in the state of its destination, and … [were] no longer in a current or flow of interstate commerce.” In essence, the Court found that the purpose of this act was not to regulate interstate...

Early Republic, Era of the

Early Republic, Era of the   Reference library

Norman K. Risjord

The Oxford Companion to United States History

Reference type:
Subject Reference
Current Version:
2004
Subject:
History, Regional and National History
Length:
3,716 words

...Constitution, Era of ; Roads and Turnpikes, Early ; Romantic Movement ; Science: Revolutionary War to World War I ; Slave Uprisings and Resistance ; Taxation ; Temperance and Prohibition ; Textile Industry ; Tobacco Industry ; Tobacco Products ; Urbanization ; Women in the Labor Force ; Unitarianism and Universalism ; Work. George Dangerfield , The Awakening of American Nationalism, 1815–1828 , 1965. Nobel E. Cunningham Jr. , The Process of Government under Jefferson , 1978. Joseph J. Ellis , After the Revolution: Profiles of Early American...

Diffusion in International Politics

Diffusion in International Politics   Reference library

Alex Braithwaite and Sangmi Jeong

The Oxford Encyclopedia of Empirical International Relations Theory

Reference type:
Subject Reference
Current Version:
2018
Subject:
Social sciences, Politics
Length:
8,894 words

...global patterns of policy diffusion. Of particular concern in this review is the diffusion of economic liberalism, including social welfare reform, taxation policy, and market regulation (for excellent general introductions, see Dobbin, Simmons, & Garrett, 2007 ; Holzinger & Knill, 2005 ). Generally speaking, foreign economic policy choices elsewhere can alter the payoffs associated with choosing or maintaining a particular policy at home ( Simmons & Elkins, 2004 ). Once again, a familiar set of mechanisms are discussed. In theories of constructivism,...

Greece

Greece   Reference library

David W. Tandy, Lyndon Moore, and Margarita Dritsas

The Oxford Encyclopedia of Economic History

Reference type:
Subject Reference
Current Version:
2005
Subject:
Social sciences, Economics
Length:
9,933 words
Illustration(s):
2

...southward. The centuries of the first millennium saw Greek shipping dominate the Mediterranean, but the Italian states took over in the twelfth century. Most large Greek towns had small but economically important communities of Jews, who dominated commerce and banking. Taxation under the Byzantine administration was heavy, falling hardest on farmers. Church and military properties were often exempt, and a principle of collective responsibility for taxation was imposed, with solvent taxpayers having to make up for the nonpayment of defaulters. Tax collection...

Labor Migrations and the Global Political Economy

Labor Migrations and the Global Political Economy   Reference library

M. Scott Solomon

The International Studies Encyclopedia

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Politics, Warfare and Defence
Length:
11,723 words

... Bhagwati and Wilson ( 1989 ) . Most of this analysis was econometric modeling of brain drain. In the original formulation of the Bhagwati tax the policy proposal was for an extension of the home country’s taxation jurisdiction to the emigrant’s country. Though most of the world taxes income on the basis of residence, the United States has always taxed income on the basis of citizenship, thereby extending its jurisdiction globally. The Philippines, Mexico, and Eritrea have at one time or another tried to enforce taxation on migrants on the US model, though the...

Political Structure and Ideology, Roman

Political Structure and Ideology, Roman   Reference library

The Oxford Encyclopedia of Ancient Greece and Rome

Reference type:
Subject Reference
Current Version:
2010
Subject:
Classical studies, History
Length:
10,978 words

...realization of its military function rested upon the implementation of systems of taxation and transfer payments across the empire; and that success in that effort was essential to funding those processes of depersonalization by which the operations of government (taxation included) came to be located in the imagination in institutions and offices and not in persons—those processes, in other words, by which the empire became a state. Structures: Offices and Institutions. Despite innovation at the margins—the creation and subsequent continuance of new...

Educational Experience and the Neglected Landscapes of Possibility

Educational Experience and the Neglected Landscapes of Possibility   Reference library

Pádraig Hogan

The Oxford Encyclopedia of Philosophy of Education

Reference type:
Subject Reference
Current Version:
2022
Subject:
Philosophy, Social sciences, Education
Length:
7,774 words

...it becomes evident that teaching is intriguingly more than what it is routinely taken to be, even by much of educational research that is purportedly evidence-based. What can be stressed at this point is that teaching can properly be regarded as less a matter of having competences than as a matter of being capable in the key domains of relationships. Being capable here is not like an end state or destination. Rather, it means the continuing effort of becoming more capable. By understanding the word “being” more as a verb than a noun, energies can be...

Corruption and the Governance of Disaster Risk

Corruption and the Governance of Disaster Risk   Reference library

David Alexander

The Oxford Encyclopedia of Natural Hazards Governance

Reference type:
Subject Reference
Current Version:
2020

...the involvement of local beneficiaries in the process, and to ensure that expenditures are firmly based in the country of origin, not the destination place. They also deprive local people of choice and autonomy, which in effect means that the putative solution to their problems marginalizes the people. In addition, in Haiti certain NGOs were there to be seen as much as to do useful work. Once again in the words of Fatton ( 2011 , p. 173), “NGOs can be as corrupt and inefficient as the state.” Black Markets People evolve ingenious ways of coping with the...

Public Opinion in Ethnicity, Nationalism, and Migration

Public Opinion in Ethnicity, Nationalism, and Migration   Reference library

Adam Luedtke

The International Studies Encyclopedia

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Politics, Warfare and Defence
Length:
10,661 words

...the study of the movement of people worldwide. Institute for the Study of Labor, Migration Program Area. At www.iza.org/index_html?lang=en&mainframe=http%3A/www.iza.org/en/webcontent/research/ra3%3FmenuTriggered%3Dtrue%26noPageLoaded%3Dtrue&topSelect=research&subSelect=ra3 , accessed Apr. 30, 2009. The Migration Program Area analyzes three areas, including their implications for public policy: (1) the determinants of the supply and demand for migration; (2) the adjustment of migrants and their descendants in the destination; and (3) the impact of migration...

The Political Economy of NAFTA/USMCA

The Political Economy of NAFTA/USMCA   Reference library

Gustavo A. Flores-Macías and Mariano Sánchez-Talanquer

The Oxford Encyclopedia of Latin American Politics

Reference type:
Subject Reference
Current Version:
2021
Subject:
Social sciences, Politics
Length:
9,043 words
Illustration(s):
2

...Susan . (2016). Jobs supported by export destination 2015 . Washington, DC: Office of Trade and Economic Analysis, International Trade Administration, Department of Commerce. Reagan, Ronald . (1998, November 26). Radio address to the nation on the Canadian elections and free trade. The American Presidency Project . Santa Barbara: University of California. Rodrik, Dani . (2018). What do trade agreements really do? Journal of Economic Perspectives , 23 (2), 73–90. Sands, Christopher . (2018). The risks of missing the May deadline for NAFTA 2.0 ...

Migration and Development

Migration and Development   Reference library

Philip Martin

The International Studies Encyclopedia

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Politics, Warfare and Defence
Length:
11,834 words
Illustration(s):
1

...to receive at least the minimum wage in the destination country. A bedrock principle of ILO Conventions 97 and 143, as well as the 1990 United Nations International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families, is wage parity between migrant and local workers – all workers should be treated equally in the labor market. However, Chaudhuri et al. ( 2004 ) recognize that requiring migrant service providers to be paid minimum or equal wages may reduce the number of service providers accepted in higher-wage...

Sultanates and Gunpowder Empires: The Middle East

Sultanates and Gunpowder Empires: The Middle East   Reference library

Ira M. Lapidus

The Oxford History of Islam

Reference type:
Subject Reference
Current Version:
2022
Subject:
Religion
Length:
17,825 words
Illustration(s):
17

...Iraq and to fight the Portuguese for control of the Indian Ocean trade. With these territories in Ottoman control, Bursa emerged as the principle entrepôt of the empire. Indian spices coming to Jidda (a port on the Red Sea) were caravanned to Mecca and then to Damascus, Aleppo, Konya, and Bursa. The sea route from Alexandria to Antalya (in southwestern Turkey) was also in use. Eastern goods from the Sudan, Egypt, Syria, and Arabia passed through Bursa on their way to Istanbul and to further destinations eastern and central Europe. Edirne, Sarajevo, and Dubrovnik...

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