Suchergebnisse

U.S. corporations over the past decade have shied away from making large-scale capital investments. Given their reticence, does it make economic sense for the government to pursue major investments in infrastructure at this time? ; https://repository.upenn.edu/pennwhartonppi_bschool/1008/thumbnail.jpg

An emerging consensus on the need for greater transparency in land-based investment is increasingly evident across various forums. This document consolidates recommendations regarding transparency featured in guidelines and principles published by international organizations, government agencies, and multilateral or multi-stakeholder groups. Viewed together, these recommendations offer insight on the evolving narrative on transparency in land-based investment, assist stakeholders in addressing the issue of transparency, and provide an informed starting point for further analysis.

Purpose
– The purpose of this paper is to provide a summary, with examples, of the various types of yields that are used as benchmarks in the UK for property and finance.


Design/methodology/approach
– Simple examples explain the differences between the various benchmarks used for different assets.


Findings
– The paper highlights the differences between the various benchmarks for different assets.


Research limitations/implications
– This is an Education Briefing.


Originality/value
– The paper provides a summary of the various types of yields that are used as benchmarks in the UK for property and finance.

There are two basic systems for international corporate taxation. The US operates under a worldwide taxation system, in which the US government asserts its right to tax the global income of US resident corporations, whether that income is earned within the US or outside it. The US is the only G7 nation that maintains such a tax system. The majority of other nations in the world use a territorial taxation regime. A territorial regime embodies a source-based system where countries only tax business activity that happens within their borders. This summary of Professor Jennifer Blouin's B-School Seminar, focuses on differences in corporate tax regimes worldwide and the implications for corporate tax reform. ; https://repository.upenn.edu/pennwhartonppi_bschool/1001/thumbnail.jpg