The Resource Profit shifting and 'aggressive' tax planning by multinational firms : issues and options for reform

Profit shifting and 'aggressive' tax planning by multinational firms : issues and options for reform

Label
Profit shifting and 'aggressive' tax planning by multinational firms : issues and options for reform
Title
Profit shifting and 'aggressive' tax planning by multinational firms : issues and options for reform
Creator
Subject
Language
eng
Summary
This paper discusses the issue of profit shifting and 'aggressive' tax planning by multinational firms. The paper makes two contributions. Firstly, the authors provide some background information to the debate by giving a brief overview over existing empirical studies on profit shifting and by describing arrangements for IP-based profit shifting which are used by the companies currently accused of avoiding taxes. They then show that preventing this type of tax avoidance is, in principle, straightforward. Secondly, they argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally coordinated way. Other measures which are currently being discussed, in particular unilateral measures like limitations on interest and license deduction, fundamental reforms of the international tax system and country-by-country reporting, are either economically harmful or need to be elaborated much further before their introduction can be considered
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/meetingName
Fuest, C.
Series statement
ZEW Discussion Paper
Series volume
no. 13-044
http://library.link/vocab/subjectName
  • profit shifting
  • aggressive tax planning
  • MNE
  • tax avoidance
  • intellectual property
  • tax policy
  • tax reform
  • interest deduction
  • CbCR
Label
Profit shifting and 'aggressive' tax planning by multinational firms : issues and options for reform
Instantiates
Publication
Extent
25 p.
Label
Profit shifting and 'aggressive' tax planning by multinational firms : issues and options for reform
Publication
Extent
25 p.

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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