Showing 1 - 10 of 18,338
Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...
Persistent link: https://www.econbiz.de/10011104993
Academic and policy debates generally consider levying tax on corporate profit on either a residence basis or on a source basis. We explore two alternatives, based on the location of consumption, rather than production – destination-based, as opposed to source-based or residence-based, taxes....
Persistent link: https://www.econbiz.de/10005124352
This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD...
Persistent link: https://www.econbiz.de/10005046197
The aim of this paper is to develop a better understanding of the literature dealing with strategic fiscal behaviours of small EU countries using estimations of tax reaction functions of competing national governments. Deriving a simple model of tax competition in a Nash and Stackelberg game, we...
Persistent link: https://www.econbiz.de/10005670875
We present a new model of tax induced transfer pricing as an alternative to the oft-used concealment model. Inspired by interviews with practitioners, we consider a large multinational firm which is audited by the tax authority in the high-tax location. When this country adjusts the transfer...
Persistent link: https://www.econbiz.de/10010877753
We present a new model of tax induced transfer pricing as an alternative to the oft-used concealment model. Inspired by interviews with practitioners, we consider a large multinational firm which is audited by the tax authority in the high-tax location. When this country adjusts the transfer...
Persistent link: https://www.econbiz.de/10010904678
We present a new model of tax induced transfer pricing as an alterna- tive to the oft-used concealment model. Inspired by interviews with practi- tioners, we consider a large multinational firm which is audited by the tax authority in the high-tax location. When this country adjusts the transfer...
Persistent link: https://www.econbiz.de/10010812374
We present a new model of tax-induced transfer pricing as an alternative to the oft-used concealment model. Inspired by interviews with practitioners, we consider a large multinational ?firm which is audited by the tax authority in the high-tax location. When this country adjusts the transfer...
Persistent link: https://www.econbiz.de/10011186202
In this paper we set up a symmetric two-country model with trade costs and international ownership to study the transfer pricing decisions by two multinationals operating in markets with Cournot competition. We let governments choose both the corporate profit tax rate and the level of...
Persistent link: https://www.econbiz.de/10005008645
This paper analyzes the transfer pricing of multinational firms. We propose a simple framework in which intra-firm prices may systematically deviate from arm’s length prices for two motives: i) pricing to market, and ii) tax avoidance. Multinational firms may decide not to avoid taxes if the...
Persistent link: https://www.econbiz.de/10011213848