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Tax sparing agreements, territorial tax reforms, and foreign direct investment
Azémar, Céline; Dharmapala, Dhammika - In: Journal of public economics 169 (2019), pp. 89-108
Persistent link: https://www.econbiz.de/10012160317
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Tax sparing, FDI, and foreign aid : evidence from territorial tax reforms
Azémar, Céline; Dharmapala, Dhammika - 2016
The governments of many developing countries seek to attract inbound foreign direct investment (FDI) through the use of … country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD … higher FDI. The estimated effect is concentrated in the year that tax sparing comes into force and the subsequent years, with …
Persistent link: https://www.econbiz.de/10011457988
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Two Pillar solution for taxing the digitalized economy : policy implications and guidance for the Global South
Ovonji-Odida, Irene; Grondona, Veronica; Chowdhary, … - 2022
The taxation of the digitalized economy is the single most important topic in international tax negotiations today. The OECD has devised a "Two Pillar solution" to the problem. Pillar One is focusing on a reallocation of taxing rights to market jurisdictions, which are largely expected to be...
Persistent link: https://www.econbiz.de/10013337674
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Designing international tax reform : lessons from TCJA
Herzfeld, Mindy - In: International tax and public finance 28 (2021) 5, pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
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Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform
Bradley, Sebastien; Dauchy, Estelle; Hasegawa, Makoto - In: International tax and public finance 25 (2018) 3, pp. 581-630
Persistent link: https://www.econbiz.de/10012033106
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Asymmetric double tax treaties and fdi in developing countries : the role of the relief method and tax sparing
Shehaj, Pranvera; Zagler, Martin - 2023
Persistent link: https://www.econbiz.de/10014249911
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US firms on foreign (tax) holidays
Chow, Travis; Hoopes, Jeffrey L.; Maydew, Edward L. - 2018
Persistent link: https://www.econbiz.de/10011961286
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The effect of tax system characteristics on cross-border mergers and acquisitions
Henley, Jodi M. - In: Journal of international accounting research 20 (2021) 3, pp. 43-58
Persistent link: https://www.econbiz.de/10012806033
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A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes
Starkov, Vladimir; Jin, Alexis - 2022
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...
Persistent link: https://www.econbiz.de/10013257990
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Evaluating the impact of Pillars One and Two
Tandon, Suranjali; Rao, Chetan - 2022
The proposed OECD Pillar One and Two reforms mark a significant shift in the way large multinational enterprises are taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able to compare the revenue gains with alternatives. This...
Persistent link: https://www.econbiz.de/10013393628