Author: Edwin Robert Anderson SeligmanPublisher:
ISBN:
Category : Tax incidence
Languages : en
Pages : 460
Book Description
The Shifting and Incidence of Taxation
Author: Edwin Robert Anderson SeligmanPublisher:
ISBN:
Category : Tax incidence
Languages : en
Pages : 460
Book Description
The Shifting and Incidence of Taxation
Author: Otto von MeringPublisher:
ISBN:
Category : Tax incidence
Languages : en
Pages : 288
Book Description
Profit Shifting and Tax Base Erosion
Author: Danuše NerudováPublisher: Springer Nature
ISBN: 3030749622
Category : Business & Economics
Languages : en
Pages : 227
Book Description
This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.
Shifting the Tax
Author: Arthur C. PleydellPublisher:
ISBN:
Category : Local taxation
Languages : en
Pages : 0
Book Description
Home Or Away? Profit Shifting with Territorial Taxation
Author: Dominika LangenmayrPublisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 38
Book Description
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that the profitability of UK subsidiaries in low-tax countries increased after the reform compared to subsidiaries of non-UK multinationals in the same countries by an average of 2 percentage points. This increase in profit shifting also leads to increases in measured productivity of the foreign affiliates of UK multinationals of between 5 and 9 percent.
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Economic Impact Assessment Inclusive Framework on BEPS
Author: OECDPublisher: OECD Publishing
ISBN: 9264494839
Category :
Languages : en
Pages : 282
Book Description
In May 2019, the Inclusive Framework adopted a Programme of Work, which was endorsed by the G20 Finance Ministers and G20 Leaders in June 2019. The Programme of Work outlined proposals in two pillars that could form the basis for a multilateral consensus-based solution. This report presents an ex ante analysis of the economic and tax revenue implications of the Pillar One and Pillar Two proposals under discussion by the Inclusive Framework as part of its work to address the tax challenges arising from the digitalisation of the economy.
ON THE SHIFTING AND INCIDENCE OF TAXATION
Author: EDWIN R. A. SELIGMANPublisher:
ISBN: 9781033118474
Category :
Languages : en
Pages : 0
Book Description
OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS, Action 11 - 2015 Final Report
Author: OECDPublisher: OECD Publishing
ISBN: 9264241345
Category :
Languages : en
Pages : 272
Book Description
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 11.
Base Erosion, Profit Shifting and Developing Countries
Author: Ernesto CrivelliPublisher: International Monetary Fund
ISBN: 1513563831
Category : Business & Economics
Languages : en
Pages : 30
Book Description
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance —and quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced—and a significant one.
The Impact of Profit Shifting on Economic Activity and Tax Competition
Author: Mr.Alexander D KlemmPublisher: International Monetary Fund
ISBN: 1513525069
Category : Business & Economics
Languages : en
Pages : 18
Book Description
A growing empirical literature has documented significant profit shifting activities by multinationals. This paper looks at the impact of such profit shifting on real activity and tax competition. Real activity can be affected as profit shifting changes—and theoretically most likely reduces—the cost of capital. Tax competition, even over real capital, is affected, because a permissive attitude toward profit shifting can be seen as a selective tax reduction for multinationals. Tightening profit shifting rules in turn can affect tax competition through the main rate. This paper discusses these issues theoretically and with the help of a simulation to assess the impact of profit-shifting on investment, revenues, and government behavior. Using the theoretical framework, it also provides a brief overview of the related empirical literature.