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Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules

Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk - 2016

By introducing controlled-foreign-company (CFC) rules, the parent country of a multinational firm reserves the right to tax the income of the firm’s foreign affiliates if the tax rate in the affiliate’s host country is below a specified threshold. We identify the conditions under which...

Persistent link: https://www.econbiz.de/10011451468

Optimal policies against profit shifting: The role of controlled-foreign-company rules

Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk - 2016

By introducing controlled-foreign-company (CFC) rules, the parent country of a multinational firm reserves the right to tax the income of the firm's foreign affiliates if the tax rate in the affiliate's host country is below a specified threshold. We identify the conditions under which binding...

Persistent link: https://www.econbiz.de/10011521933

Profit shifting and FDI restrictions : job market paper

Lebrand, Mathilde - 2016

Tariffs have almost completely disappeared but various restrictions on foreign entry remain for multinationals. Many … multinationals can shift their profits explain the absence of FDI agreements? In this paper I develop a model in which governments … can restrict the entry of foreign affiliates and multinationals can shift their profits across countries. I first …

Persistent link: https://www.econbiz.de/10011459180

International debt shifting : do multinationals shift internal or external debt? ; conference paper

Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - 2013

-tax countries. We study the capital structure of multinationals and expand previous theory by incorporating debt tax shield effects … utilizing the standard debt tax shield, multinationals can shift debt from affiliates in low-tax countries to affiliates in high …. Testing our model using a large panel of German multinationals, we identify all three debt tax shields. Our estimates suggest …

Persistent link: https://www.econbiz.de/10010342883

Tax-response heterogeneity and the effects of double taxation treaties on the location choices of multinational firms

Behrendt, Simon; Wamser, Georg - 2018

This paper examines location choices of multinational enterprises (MNEs). We particularly focus on the consequences of double taxation treaties (DTTs) and corporate profit taxes on the probability to choose a location. DTTs have become a key policy instrument used by countries to regulate...

Persistent link: https://www.econbiz.de/10011793840

Taxing multinational enterprises : a theory-based approach to reform

Richter, Wolfram F. - 2022

Almost 140 countries have agreed to reallocate the rights to tax international corporate profits and to introduce minimum tax rates. The agreed plan is the product of pragmatism and a search for consensus, but ambitious. It includes steps towards unitary taxation to be established by a...

Persistent link: https://www.econbiz.de/10013463290

Double tax discrimination to attract FDI and fight profit shifting : the role of CFC rules

Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk - 2017

Persistent link: https://www.econbiz.de/10011974167

Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies

Haufler, Andreas; Schindler, Dirk - 2020

Many countries have introduced patent box regimes in recent years, oﬀering a reduced tax rate to businesses for their IP-related income. Patent boxes are supposed to increase innovative activity, but they are also suspected to aim at attracting inward proﬁt shifting from multinational...

Persistent link: https://www.econbiz.de/10012304080

Asymmetric capital tax competition with profit shifting

Stöwhase, Sven - 2004

This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them. For the case of revenue maximizing governments, we show that introducing profit shifting will not generally increase downward...

Persistent link: https://www.econbiz.de/10010440459

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