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Tax Base Erosion and Profit Shifting in Africa – Part 1 : Africa's Response to the OECD BEPS Action Plan
Oguttu, AW - 2018
This paper considers what Africa's response should be to the OECD's base erosion and profit shifting (BEPS) project …. The paper acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the … systems, the importance of corporate taxes in Africa, and the factors that exacerbate BEPS in Africa. The paper also …
Persistent link: https://www.econbiz.de/10012928018
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Why corporate taxation means source taxation : a response to the OECD's actions against base erosion and profit shifting
Cavelti, Luzius U.; Jaag, Christian; Rohner, Tobias F. - 2016
Persistent link: https://www.econbiz.de/10012023335
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Quantifying the OECD BEPS indicators : an update to BEPS Action 11
Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina; … - 2021
In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods...
Persistent link: https://www.econbiz.de/10012431825
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Preventing Tax Base Erosion and Profit Shifting Occasioned by Offshore Indirect Transfer of Assets : Perspectives from Africa
Oguttu, Annet - 2023
administrations in developing countries, particularly those in Africa, in their endeavours to protect their tax bases from the scourge …
Persistent link: https://www.econbiz.de/10014263650
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The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A. - In: National tax journal 69 (2016) 4, pp. 905-934
Persistent link: https://www.econbiz.de/10011620377
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Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation
Rathke, Alex Augusto Timm - 2015
This paper analyzes the optimal level of transfer pricing manipulation when the expected tax penalty is a function of the tax enforcement and the market price parameter, and the multinational enterprise is subjected to distinct rules of foreign profit taxation. The application of the arm's...
Persistent link: https://www.econbiz.de/10011450592
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How do investors value the publication of tax information? : evidence from the European public country-by-country reporting
Müller, Raphael; Spengel, Christoph; Weck, Stefan - 2021 - This version: October 2021
We examine the capital market reaction to the announcement of the European Union (EU) to introduce a public tax country-by-country reporting (CbCR) regime. By employing an event study methodology, we find a significant cumulative average abnormal return (CAAR) of -0.699%, which translates into a...
Persistent link: https://www.econbiz.de/10012648417
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Why minimum corporate income taxation can make the high-tax countries worse off : the compliance dilemma
Hindriks, Jean; Nishimura, Yukihiro - 2021
Persistent link: https://www.econbiz.de/10012798884
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How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach
Alvarez-Martinez, Maria - 2018
This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals. Our central estimate of the impact of BEPS on corporate tax losses for the EU amounts to €36...
Persistent link: https://www.econbiz.de/10012924347
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International enforcement cooperation and leadership against profit shifting
Chen, Xuyang; Hindriks, Jean - 2021
Persistent link: https://www.econbiz.de/10012659937