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Estimating the revenue costs of tax treaties in developing countries
Jansky, Petr - 2018
Tax treaties between countries influence how much tax revenues governments receive from multinational enterprises. These treaties often reduce the withholding tax rates on outgoing dividend and interest payments. We provide illustrative estimates of costs for these two taxes for 14 developing...
Persistent link: https://www.econbiz.de/10011896280
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Tax Competition, Foreign Direct Investments and Growth : Using the Tax System to Promote Developing Countries
Margalioth, Yoram Y. - 2003
I propose to use tax incentives to attract foreign direct investments (FDI) to developing countries to promote growth, and explain what practical and conceptual changes in the tax systems of developing as well as developed countries (introducing a notion of inter-nation equity) should be made to...
Persistent link: https://www.econbiz.de/10014074770
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A legal and economic analysis of Austria's double tax treaty network with developing countries
Braun, Julia; Fuentes, Daniel - 2014
limited withholding taxation rights established in the DTTs for the source country, which could lead to reduced tax revenues …
Persistent link: https://www.econbiz.de/10011333782
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The Sales Country as a Tax Credit Country – Implementation Issues, Complexity Costs and Tax Planning
Fell, Lisa Maria - 2017
The international taxation of multinational enterprises (MNEs) stands under public and political pressure. The OECD … BEPS project is striving for taxation in line with economic activity and value creation. While this might prevent book … destination-based taxation to prevent investment shifting. This might come at the cost of taxing MNEs' profits not in all places …
Persistent link: https://www.econbiz.de/10012942879
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Tax Competition between Developed, Emerging, and Developing Countries - Same Same but Different?
Mardan, Mohammed - 2020
This paper analyzes tax competition between countries which differ in their country-specific risk. We show that the outcome of asymmetric tax competition crucially depends on the ability of multinational firms to shift profits. With high costs of profit shifting, higher-risk countries set lower...
Persistent link: https://www.econbiz.de/10012851858
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Base Erosion, Profit Shifting and Developing Countries
Crivelli, Ernesto - 2015
International corporate tax issues are now prominent in public debate, most notably with the current G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS'). But, while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at...
Persistent link: https://www.econbiz.de/10013020270
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Secrecy Jurisdiction
Schjelderup, Guttorm - 2015
This paper surveys tax haven legislation and links the literature on tax havens to the literature on asymmetric information. I argue that the core aim of tax haven legislation is to create private information (secrecy) for the users of tax havens. This leads to moral hazard and transaction costs...
Persistent link: https://www.econbiz.de/10013025970
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Secrecy Jurisdictions
Schjelderup, Guttorm - 2015
This paper surveys tax haven legislation and links the literature on tax havens to the literature on asymmetric information. I argue that the core aim of tax haven legislation is to create private information (secrecy) for the users of tax havens. This leads to moral hazard and transaction costs...
Persistent link: https://www.econbiz.de/10013026672
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Uniform International Tax Collection and Distribution for Global Development, a *(**)topian BEPS Alternative
Ordower, Henry - 2020
Persistent link: https://www.econbiz.de/10012828640
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Tax competition in developed, emerging and developing regions : same same but different?
Mardan, Mohammed; Stimmelmayr, Michael - 2018
This paper analyzes tax competition between countries which differ in their country-specific risk. We show that the outcome of asymmetric tax competition crucially depends on the ability of multinational firms to shift profits. With high costs of profit shifting, higher-risk countries set lower...
Persistent link: https://www.econbiz.de/10011863532