Search Results - subject:"Proﬁt shifting"

The impact of country-by-country reporting on corporate tax avoidance

Hugger, Felix - 2019 - Preliminary and incomplete version of June 2019

Within the framework of its BEPS initiative, the OECD introduced a requirement for non-public country-by-country reporting (CbCR) applying to multinational companies with revenues above EUR 750m. The reports provide data on the global activities and financial structure of multinationals at a...

Persistent link: https://www.econbiz.de/10012019758

Fuzzy profit shifting : a model for optimal tax-induced transfer pricing with fuzzy arm's length parameter

Rathke, Alex A.T. - 2019

This paper proposes a model of optimal tax-induced transfer pricing with a fuzzy arm's length parameter. Fuzzy numbers provide a suitable structure for modelling the ambiguity that is intrinsic to the arm's length parameter. For the usual conditions regarding the anti-shifting mechanisms, the...

Persistent link: https://www.econbiz.de/10012053721

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

Base-Erosion-and-Profit-Shifting-Projekts Base Erosion and Profit Shifting-Projekts Shifting

Leite, Sylvia Quintão - 2019

Persistent link: https://www.econbiz.de/10012019565

Base-Erosion-and-Profit-Shifting-Regelungen Base Erosion and Profit Shifting Shifting-Regelungen

Heinemann, Thies - 2019

Persistent link: https://www.econbiz.de/10012060481

Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data

Fuest, Clemens; Greil, Stefan; Hugger, Felix; Neumeier, … - 2022

in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits … the EU 27 member states are similar to the global average. 60% of the profit shifting is carried out by the 10% largest … multinational companies. We show that taking into account non-linearities in profit shifting and subsidiaries reporting zero profits …

Persistent link: https://www.econbiz.de/10013353369

Trading offshore: evidence on banks’ tax avoidance

Langenmayr, Dominika; Reiter, Franz - In: The Scandinavian Journal of Economics 124 (2022) 3, pp. 797-837

other profit‐shifting channels than non‐financial firms. We propose a novel and bank‐specific method of profit shifting: the …

Persistent link: https://www.econbiz.de/10013464615

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/10014278170

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/10014278176

Impact of a minimum tax rate under the Pillar Two solution on small island developing states

Sharma, Kuldeep - 2022

The Research Paper commences with an overview of Pillar One and Pillar Two followed by detailed discussions on salient provisions of Pillar Two. Pillar Two is envisaged to have a widespread impact on Small Island Developing States (SIDS) which are a distinct group of 38 United Nations (UN)...

Persistent link: https://www.econbiz.de/10014278188