Problem
Tax discrimination against non-residents of a country
Other Names:
Active prejudice towards taxable non-residentsPreferential 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 Problems:
Tax obstacles to international investment Narrower Problems:
International double taxationVulnerability of frontier workers Strategies:
Using economic instrumentsReducing tax discrimination against non-residents of a country Subject(s):
Amenities → Housing, tenantsCommerce → Taxation
Society → Countries
Related UN Sustainable Development Goals:
Problem Type:
D: Detailed problems Date of last update
24.06.2019 – 19:05 CEST