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Keywords: worldwide taxation
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Journal Articles
Issues in Accounting Education (2015) 30 (4): 297–310.
Published: 01 November 2015
... a territorial tax system, and only seven use a worldwide tax system. The U.S. federal corporate tax rate of 35 percent is one of the highest worldwide. By contrast, under worldwide taxation (WWT), a jurisdiction imposes a tax on its corporation's foreign income when the income is earned. At the same time...