Tax discrimination against non-residents of a country

Other Names:
Active prejudice towards taxable non-residents
Preferential treatment towards residents against non-residents regarding taxes

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.

Related UN Sustainable Development Goals:
GOAL 10: Reduced InequalityGOAL 11: Sustainable Cities and CommunitiesGOAL 16: Peace and Justice Strong Institutions
Problem Type:
D: Detailed problems
Date of last update
04.10.2020 – 22:48 CEST