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Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting?

Finke, Katharina - 2014

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...

Persistent link: https://www.econbiz.de/10013045759

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms : Issues and Options for Reform

Fuest, Clemens - 2013

This paper discusses the issue of profit shifting and "aggressive" tax planning by multinational firms. The paper makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by describing...

Persistent link: https://www.econbiz.de/10013074165

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms : Issues and Options for Reform

Fuest, Clemens - 2013

This paper discusses the issue of profit shifting and ‘aggressive' tax planning by multinational firms. The paper makes two contributions. Firstly, we provide some background information to the debate by giving a brief overview over existing empirical studies on profit shifting and by...

Persistent link: https://www.econbiz.de/10013078405

Investment promotion and FDI inflows : quality matters ; measuring economic integration

Harding, Torfinn; Javorcik, Beata K. Smarzynska - In: CESifo economic studies : CESifo, a joint initiative of … 59 (2013) 2, pp. 337-359

particular to flows of foreign direct investment (FDI) to emerging markets. Many governments aim to reduce information barriers … by engaging in investment promotion activities. Despite potentially large benefits of FDI and popularity of investment … into higher FDI inflows. The analysis, based on information on 156 countries, suggests that countries with IPIs able to …

Persistent link: https://www.econbiz.de/10009785585

Global retail chains and the supplying industries : evidence from Romania

Javorcik, Beata K. Smarzynska; Li, Yue - In: CESifo economic studies : CESifo, a joint initiative of … 60 (2014) 1, pp. 107-134

Despite the controversy often surrounding retail sector liberalization, there little empirical evidence on the implications of such a reform. Using data from Romania, this study sheds light on what happens to the supplying industries after a country opens its retail sector to foreign direct...

Persistent link: https://www.econbiz.de/10010466910