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An examination of base erosion and profit shifting practices of multinational enterprises
Kaur, Gurjot; Kar, Rabi Narayan - In: Focus : journal of international business 8 (2021) 1, pp. 151-169
Persistent link: https://www.econbiz.de/10012872412
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Anti profit-shifting rules and foreign direct investment
Büttner, Thiess; Overesch, Michael; Wamser, Georg - In: International tax and public finance 25 (2018) 3, pp. 553-580
Persistent link: https://www.econbiz.de/10012033103
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National measures on taxing the digital economy
Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020
Persistent link: https://www.econbiz.de/10012433970
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Multinational Efforts to Limit Intellectual Property Income Shifting : The OECD's Base Erosion and Profit Shifting (BEPS) Project
Maine, Jeffrey A. - 2019
Shifting (BEPS) Project. The movements presented a unique opportunity to consider the intersection of a behemoth multinational …’s BEPS Project is not. Indeed, many nations have been adopting BEPS Project proposals to prevent international tax avoidance … by multinational companies. With that said, however, the United States’ commitment to adopting BEPS Project proposals is …
Persistent link: https://www.econbiz.de/10014103137
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
Persistent link: https://www.econbiz.de/10013337674
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The impact of tax treaties on foreign direct investment : the evidence reconsidered
Lee, Siwook; Kim, Daeyong - In: KDI-journal of economic policy 44 (2022) 3, pp. 27-48
This paper reconsiders the empirical evidence of the relationship between tax treaties and FDI using U.S. outbound FDI to 78 countries over the period of 2007-2018. Unlike previous studies, we explicitly consider differences in the tax environments of recipient economies, including their...
Persistent link: https://www.econbiz.de/10013370295
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Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep - 2022
The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...
Persistent link: https://www.econbiz.de/10013393654
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Tax havens and cross-border licensing with transfer pricing regulation
Choi, Jay Pil; Ishikawa, Jota; Okoshi, Hirofumi - In: International tax and public finance 31 (2024) 2, pp. 333-366
Persistent link: https://www.econbiz.de/10015056369
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Japanese multinational corporations and corporate tax change
Jarallah, Shaif; Ben Ammar, Mouldi; Al-Kwifi, Osama Sam - In: Journal for global business advancement : JGBA 14 (2021) 6, pp. 732-749
Persistent link: https://www.econbiz.de/10013353165
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Leveling the playing field : constraints on multinational profit shifting and the performance of national firms
Gauß, Patrick; Kortenhaus, Michael; Riedel, Nadine; … - 2022
Persistent link: https://www.econbiz.de/10013391145