Internet Platform Companies and Base Erosion — Issue and Solution

By measuring base erosion only through certain related party outbound payments, the Tax Cuts and Jobs Act misses much of the profit shifting that has created the more than $2.6 trillion of overseas untaxed profits. This article shows how the base erosion provisions in the legislation could be easily expanded to make them truly effective and a real disincentive to continued profit shifting

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Year of publication:	2018
Authors:	Koontz, David
Other Persons:	Kadet, Jeffery M. (contributor)
Publisher:	[2018]: [S.l.] : SSRN
Subject:	Internet \| Digitale Plattform \| Digital platform \| Electronic Commerce \| E-commerce

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Extent:	1 Online-Ressource (7 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 157, No. 10, December 2017 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 4, 2017 erstellt
Classification:	H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies ; K34 - Tax Law ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012930994