Profit Shifting and Offshoring in the New International Tax Regime (Presentation Slides)

This presentation examines the profit shifting and offshoring incentives in the new international tax regime. It concludes that the new regime makes policy choices that unnecessarily incentivize the offshoring of real assets, while largely preserving profit shifting. The slides were presented at an event held at the Economic Policy Institute on May 7, 2018

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Year of publication:	2018
Authors:	Kysar, Rebecca M.
Publisher:	[2018]: [S.l.] : SSRN
Subject:	Steueroase \| Tax haven \| Gewinnverlagerung \| Income shifting \| Welt \| World \| Multinationales Unternehmen \| Transnational corporation \| Auslandsverlagerung \| Offshoring \| Internationales Steuerrecht \| International tax law \| Doppelbesteuerung \| Double taxation

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Extent:	1 Online-Ressource (20 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 7, 2018 erstellt
Other identifiers:	10.2139/ssrn.3174943 [DOI]
Classification:	K34 - Tax Law ; K20 - Regulation and Business Law. General
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012919814