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The Resource Aggressive tax planning indicators : final report

Aggressive tax planning indicators : final report

Label
Aggressive tax planning indicators : final report
Title
Aggressive tax planning indicators : final report
Creator
Subject
Language
eng
Summary
This study provides economic evidence of the relevance of aggressive tax planning (ATP) structures for all EU Member States. The study relies on economic indicators available at macro-level and on indicators derived from firm-level data. The study provides a broad picture of which Member States appear to be exposed to ATP structures, and how it impacts on their tax base (erosion or increase). The ATP structures can be grouped into three main channels: i) ATP via interest payments, ii) aggressive tax planning via royalty payments and iii) ATP via strategic transfer pricing. In addition to general indicators assessing the overall exposure to ATP, the study derives specific indicators for each of the ATP channels. In combination, these indicators allow to classify entities within multinational enterprises (MNEs) into three types: i) target entities, where the tax base is reduced ii) the lower tax entities where the tax base is increased but taxed at a lower rate, and iii) conduit entities which are in a group with ATP activities but no clear effect on the tax base is observable
http://library.link/vocab/creatorName
Loretz, S.
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Taxation papers : working paper
Series volume
71/2017
http://library.link/vocab/subjectName
  • aggressive tax planning
  • tax planning
  • MNE
  • interest
  • royalties
  • transfer pricing
Label
Aggressive tax planning indicators : final report
Instantiates
Publication
Extent
181 p.
Isbn
9789279753558
Isbn Type
(print)
Label
Aggressive tax planning indicators : final report
Publication
Extent
181 p.
Isbn
9789279753558
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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