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Taxing Multinationals - The GloBE Proposal for a Global Minimum Tax
Eden, Lorraine - 2019
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012858050
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An Assessment of Global Formula Apportionment
De Mooij, Ruud A. - 2019
separate accounting. It highlights major advantages, such as the elimination of profit shifting within multinational groups …
Persistent link: https://www.econbiz.de/10012859856
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Taxing Multinationals : The GloBE Proposal for a Global Minimum Tax
Eden, Lorraine - 2020
The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...
Persistent link: https://www.econbiz.de/10012846403
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Global firms, national corporate taxes : an evolution of incompatibility
Hebous, Shafik - 2020
How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early 20th century. This prompts the question, what is...
Persistent link: https://www.econbiz.de/10012288036
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Global Evidence on Profit Shifting Within Firms and Across Time
Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, … - 2022
We provide the first global estimates of profit shifting at the subsidiary-year level. Employing nonparametric … estimation techniques within a mainstay model of profit shifting, we examine the subsidiary-year responses of earnings to the … evidence from specific cases. We find that profit shifting decreased over this period in advanced economies but increased in …
Persistent link: https://www.econbiz.de/10014238187
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A Game-theoretic Analysis of Global Minimum Tax Design : Country-by-Country v. Global Averaging
Sanchirico, Chris William - 2022
This paper constructs and analyzes a rudimentary game-theoretic model to better understand the policy choice between a global minimum tax regime that operates country-by-country and one that operates based on MNEs’ global average tax rates. The paper’s findings run counter to the consensus...
Persistent link: https://www.econbiz.de/10013295648
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What is Real and What is Not in the Global FDI Network?
Damgaard, Jannick - 2020
Macro statistics on foreign direct investment (FDI) are blurred by offshore centers withenormous inward and outward investment positions. This paper uses several new datasources, both macro and micro, to estimate the global FDI network while disentangling realinvestment and phantom investment...
Persistent link: https://www.econbiz.de/10012843512
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A Tax-Systems Perspective on Recent Global Tax Initiatives
Neubig, Thomas S. - 2017
two recent global tax initiatives, the G20/OECD Automatic Exchange of Information (AEOI) and the Base Erosion and Profit …
Persistent link: https://www.econbiz.de/10012964603
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Tax Activists and the Global Movement for Development Through Transparency
Christians, Allison - 2016
Activists around the world seek to expose a global system that fails to tax multinationals adequately and thus deprives governments of needed revenues, with profound effects for development in the world's poorest nations. These tax activists have sparked a global movement, with groups all over...
Persistent link: https://www.econbiz.de/10013008182
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The Merits of Tax Competition in a Globalized Economy
Elkins, David - 2016
Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax competition among countries as one of the scourges of the international tax regime. Both the EU and the OECD have warned that tax competition erodes the tax bases of Member...
Persistent link: https://www.econbiz.de/10012992551