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Global Tax Administration Initiatives Addressing Tax Evasion and Avoidance

Neubig, Thomas S. - 2018

sovereignty in a world of increasing globalization. These OECD/G20 initiatives will provide tax administration and policy …

Persistent link: https://www.econbiz.de/10012907655

Tax Avoidance through Cross-Border Mergers and Acquisitions

Meier, Jean-Marie; Smith, Jake - 2021

While tax havens are known as custodians and intermediaries of assets, this is the first paper to document that havens affect the ownership of assets on a large scale. We investigate cross-border, tax-haven mergers and acquisitions (M&A) using hand-collected data on tax residence laws and a...

Persistent link: https://www.econbiz.de/10013234797

Reconstructing the Treaty Network - EU report

Pinto Nogueira, João Félix; Pistone, Pasquale; Garcia … - 2020

This study was drafted as the EU topical report for IFA's general report on the topic reconstructing the treaty network and deals with the intersection of three areas: i) European Union law; ii) the OECD's Base Erosion and Profit Shifting project (BEPS) and its implementation, and; iii) member...

Persistent link: https://www.econbiz.de/10014095441

Impact of controlled foreign corporation rules on post-acquisition investment and profit shifting in targets

Hagen, Dominik von; Harendt, Christoph - 2017

We investigate real investment, financial revenues and profits in formerly domestic firms once they enter a multinational entity (MNE) through an acquisition. We argue that following the acquisition, those targets are tax-optimized in a profit shifting context if they are acquired by MNEs with...

Persistent link: https://www.econbiz.de/10011756005

On the relevance of double tax treaties

Petkova, Kunka; Stasio, Andrzej; Zagler, Martin - 2018

This paper investigates the eﬀects of double tax treaties (DTTs) on foreign direct investment (FDI) after controlling for their relevance in the presence of treaty shopping. DTTs cannot be considered a bilateral issue, but must be viewed as a network, since FDI can ﬂow from home to host...

Persistent link: https://www.econbiz.de/10011799275

Insight : Taxing the Digital Economy - Pillar One Is Not BEPS 2 (Parts I and II)

Eden, Lorraine - 2019

The Unified Approach issued by the OECD Secretariat on Oct 9, 2019, is the OECD's most recent attempt to find international consensus on BEPS Action Item 1, “Taxing the Digital Economy.” Our assessment is that the Pillar One proposals in the Unified Approach suffer from several defects, the...

Persistent link: https://www.econbiz.de/10012859789

Interest Deductibility and International Taxation in Canada After BEPS Action 4

Duff, David G. - 2020

Among the ways in which multinational enterprises (MNEs) can shift profits from one jurisdiction to another in order to minimize taxes, one of the most simple and widely-employed involves the payment of interest to related parties and third parties. For these reasons, it is not surprising that...

Persistent link: https://www.econbiz.de/10012848705

The Other Eighty Percent : Private Investment Funds, International Tax Avoidance, and Tax-Exempt Investors

Marian, Omri Y. - 2017

The taxation of private equity managers' share of funds' profits — the twenty percent “carried interest” — received much attention in academic literature and popular discourse. Much has been said and written about the fact that fund managers' profits are taxed at preferred rates. But...

Persistent link: https://www.econbiz.de/10012966779

Where in the World Does Partnership Income Go? Evidence of a Growing Use of Tax Havens

Love, Michael - 2022

Partnerships are the fastest growing class of business entity in the United States and represent over one third of reported business income, but due to their legal complexity and opaque nature economists have not yet been able to identify where a sizeable portion of this income goes. In this...

Persistent link: https://www.econbiz.de/10013307820

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 the world seeking progress for development in poor countries by demanding …

Persistent link: https://www.econbiz.de/10013008182

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