1. World problems
  2. Tax discrimination against non-residents of a country

Tax discrimination against non-residents of a country

  • Active prejudice towards taxable non-residents
  • Preferential treatment towards residents against non-residents regarding taxes

Nature

Countries may introduce special taxes which are theoretically applicable to both resident and non-resident enterprises but which in practice impinge almost exclusively on the profits of the non-resident. Examples are: special taxes on profits when dividends are not paid within the country; special taxes on profits when a certain proportion of shares are not owned by residents; special tax on that part of the profits remitted out of the country; denial to non-resident companies of any rebate of tax on profits.

Broader

Narrower

Aggravates

Strategy

Value

SDG

Sustainable Development Goal #10: Reduced InequalitySustainable Development Goal #11: Sustainable Cities and CommunitiesSustainable Development Goal #16: Peace and Justice Strong Institutions

Metadata

Database
World problems
Type
(D) Detailed problems
Subject
Content quality
Presentable
 Presentable
Language
English
Last update
May 20, 2022