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Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Kiesewetter, Dirk; Steigenberger, Tobias; Stier, Matthias - 2014
apportionment. In 2011, it presented a proposal for a council directive on a Common Consolidated Corporate Tax Base (CCCTB). Formula … of tax accounting based on neoclassical investment theory and effective tax rates to determine whether, and to what … manipulating reported profits to influencing the apportionment key. Inside the European Union, the CCCTB may be able to render thin …
Persistent link: https://www.econbiz.de/10010410351
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Would a CCCTB mitigate profit shifting?
Keser, Claudia; Kimpel, Gerrit; Oestreicher, Andreas - 2016
Persistent link: https://www.econbiz.de/10011492031
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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
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The impact of thin capitalization rules on subsidiary financing : evidence from Belgium
Goyvaerts, Dave; Roggeman, Annelies - In: De economist : quarterly review of the Royal … 168 (2020) 1, pp. 23-51
Persistent link: https://www.econbiz.de/10012223817
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International debt shifting : the value-maximizing mix of internal and external debt
Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - In: International journal of the economics of business 26 (2019) 3, pp. 431-465
Persistent link: https://www.econbiz.de/10012182275
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Shifting MNE taxation from national to global profits : a radical reform long overdue
MacGaughey, Sara L.; Raimondos-Møller, Pascalis - In: Journal of international business studies : JIBS ; an … 50 (2019) 9, pp. 1668-1683
Persistent link: https://www.econbiz.de/10012136017
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Anti-BEPS measures and their impact on business performance of multinational enterprises
Svažič, Tatjana - In: Naše gospodarstvo : NG 65 (2019) 4, pp. 99-109
This paper discusses the harmful tax practices of multinational enterprises (MNEs) and the fight of international organizations against them. We focus on the anti-tax base erosion and profit shifting project (anti-BEPS project) of the Organisation for Economic Co-operation and Development...
Persistent link: https://www.econbiz.de/10012171181
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An assessment of global formula apportionment
Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - In: National tax journal 74 (2021) 2, pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
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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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Taxing the residual profit of multinational enterprises : a critique of formulaic apportionment and a proposal
Richter, Wolfram F. - 2021
unilateral profit splitting and is suggested by the application of Shapley value theory to the fair and equitable division of …
Persistent link: https://www.econbiz.de/10012595108