The Resource Anti profit-shifting rules and foreign direct investment
Anti profit-shifting rules and foreign direct investment
Resource Information
The item Anti profit-shifting rules and foreign direct investment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Anti profit-shifting rules and foreign direct investment represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This paper explores the effects of unilateral tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows the authors to observe the worldwide activities of a large panel of multinational firms, the authors test how limitations of interest tax deductibility, thin-capitalization rules, and regulations of transfer pricing by the host country affect investment and employment of foreign subsidiaries. The results indicate that introducing a typical thin-capitalization rule or making it more tight exerts significant adverse effects on FDI and employment in high-tax countries. Moreover, in countries that impose thin-capitalization rules, the tax-rate sensitivity of FDI is increased. Regulations of transfer pricing, however, are not found to exert significant effects on FDI or employment
- Language
- eng
- Label
- Anti profit-shifting rules and foreign direct investment
- Title
- Anti profit-shifting rules and foreign direct investment
- Language
- eng
- Summary
- This paper explores the effects of unilateral tax provisions aimed at restricting multinationals' tax planning on foreign direct investment (FDI). Using a unique dataset which allows the authors to observe the worldwide activities of a large panel of multinational firms, the authors test how limitations of interest tax deductibility, thin-capitalization rules, and regulations of transfer pricing by the host country affect investment and employment of foreign subsidiaries. The results indicate that introducing a typical thin-capitalization rule or making it more tight exerts significant adverse effects on FDI and employment in high-tax countries. Moreover, in countries that impose thin-capitalization rules, the tax-rate sensitivity of FDI is increased. Regulations of transfer pricing, however, are not found to exert significant effects on FDI or employment
- Citation source
- In: International tax and public finance. - New York. - Vol. 25 (2018), no. 3 ; p. 553-580
- http://library.link/vocab/creatorName
-
- Buettner, T
- Overesch, M
- Wamser, G
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- foreign investment
- BEPS
- corporate income tax
- interest deduction
- thin capitalization
- transfer pricing
- Label
- Anti profit-shifting rules and foreign direct investment
- Label
- Anti profit-shifting rules and foreign direct investment
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Anti-profit-shifting-rules-and-foreign-direct/pnwSRolTRmk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Anti-profit-shifting-rules-and-foreign-direct/pnwSRolTRmk/">Anti profit-shifting rules and foreign direct investment</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
