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Quality Versus Quantity - The Composition Effect of Corporate Taxation on Foreign Direct Investment
Becker, Johannes; Fuest, Clemens - 2021
This paper studies corporate taxation in a model where foreign investment of firms may affect the profitability of the …
Persistent link: https://www.econbiz.de/10013316809
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Taxing Multinational Enterprises : A Theory-Based Approach to Reform
Richter, Wolfram F. - 2022
towards unitary taxation to be established by a multilateral convention that the world has not yet seen in comparable format … corporate taxation at their root rather than merely fixing symptoms. To this end, a reform aimed specifically at the rules … governing the taxation of intangible assets is recommended …
Persistent link: https://www.econbiz.de/10014241194
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Global Taxation and National Welfare States
Jha, Priyaranjan; Mukherjee, Rahul - 2023
This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role...
Persistent link: https://www.econbiz.de/10014347020
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Investor-State Dispute Settlement and Multinational Firm Behavior
Schjelderup, Guttorm - 2020
This paper shows that Investor-State Dispute Settlements (ISDS) makes multinational firms more aggressive by increasing cost-reducing investments with the aim to enlarge the potential compensation an ISDS provision may offer. While a larger investment reduces the market distortion, it will also...
Persistent link: https://www.econbiz.de/10012823148
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Can multinationals withstand growing trade barriers?
Ghodsi, Mahdi; Vujanović, Nina; Landesmann, Michael - 2024
Multinational enterprises (MNEs) are increasingly dealing with challenges shaped by the new geopolitical and trade environments. Besides traditional tariffs, exporting firms need to comply with regulatory non-tariff measures (NTMs) in the form of technical barriers to trade (TBTs) and sanitary...
Persistent link: https://www.econbiz.de/10014450560
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Royalty Taxation Under Tax Competition and Profit Shifting
Juranek, Steffen - 2018
The increasing use of intellectual property as a means to shift profits to low-tax jurisdictions or jurisdictions with so-called ‘patent boxes’ is a major challenge for the corporate tax base of medium- and high-tax countries. Extending a standard tax competition model for capital-enhancing...
Persistent link: https://www.econbiz.de/10012908675
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Unilateral Tax Reform : Border Adjusted Taxes, Cash Flow Taxes, and Transfer Pricing
Bond, Eric W. - 2019
, unilaterally adopting cash ow taxation with full destination-based rate adjustments will reduce welfare …
Persistent link: https://www.econbiz.de/10012892263
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Global Firms, National Corporate Taxes : An Evolution of Incompatibility
Hebous, Shafik - 2020
triggered unprecedented recent concerns about vulnerabilities in international tax arrangements and the taxation of MNEs? This …
Persistent link: https://www.econbiz.de/10012822491
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Aligning Profit Taxation with Value Creation
Richter, Wolfram F. - 2019
The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear … claim that current rules of international profit taxation are aligned with value creation is rejected. If anything, the OECD …
Persistent link: https://www.econbiz.de/10012872065
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Profit Shifting and Equilibrium Principles of International Taxation
Francois, Manon - 2021
multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a …
Persistent link: https://www.econbiz.de/10013217554