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Residual profit allocation by income : a paper of the Oxford International Tax Group chaired by Michael P. Devereux
Devereux, Michael P.; Auerbach, Alan J.; Oosterhuis, Paul; … - 2019
Persistent link: https://www.econbiz.de/10013347701
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Exploring the characteristics of transfer pricing systems across countries
Rathke, Alex Augusto Timm; Rezende, Amaury José - 2016
This paper analyses the characteristics of transfer pricing systems across countries, in order to identify the grouping structures intrinsically related with rules' similarities, and to explore the key characteristics revealed by each group. Applying hierarchical agglomerative technique for...
Persistent link: https://www.econbiz.de/10011452240
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What will the OECD BEPS indicators indicate?
Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph - 2021 - This version: January 2021
As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators …
Persistent link: https://www.econbiz.de/10012421954
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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 … shifting. Overall, we conclude that the proposed indicators in the Final Report on BEPS Action 11 provide only limited …
Persistent link: https://www.econbiz.de/10012431825
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Profit shifting and the effect of stricter transfer pricing regulation on tax revenue
Bakke, Julia Tropina; Hopland, Arnt Ove; Møen, Jarle - 2019
Persistent link: https://www.econbiz.de/10012178887
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Eignung des Country-by-Country Reportings zur Prüfung von Verrechnungspreisen
Matuszak, Violetta - 2015
Persistent link: https://www.econbiz.de/10013265884
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The Glencore Case: transfer pricing and the world of possibilities
Killaly, Jim - 2020
Persistent link: https://www.econbiz.de/10012622290
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Multinationals' sales and profit shifting in tax havens
Toubal, Farid; Laffitte, Sébastien - 2021
Persistent link: https://www.econbiz.de/10012696671
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An assessment of global formula apportionment
Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - 2019
Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative...
Persistent link: https://www.econbiz.de/10012112121
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Real effects of an international tax reform for MNEs
Ortmann, Regina; Simons, Dirk; Voeller, Dennis - 2021
With multinational enterprises (MNEs) centralizing production facilities, market countries claim not to receive their fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the introduction of minimum taxation is being considered as...
Persistent link: https://www.econbiz.de/10012605789