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  • Search: subject_exact:"International corporate taxation"
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Year of publication
Subject
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International corporate taxation 292 Internationale Unternehmensbesteuerung 289 Welt 135 World 134 Internationales Steuerrecht 119 Multinationales Unternehmen 117 Transnational corporation 101 International tax law 100 Steuerpolitik 69 Gewinnverlagerung 68 Income shifting 67 Tax policy 65 Steuerwettbewerb 63 Tax competition 63 Unternehmensbesteuerung 57 Corporate taxation 56 Steuervermeidung 53 Tax avoidance 53 OECD-Staaten 51 OECD countries 50 Theorie 43 Theory 43 Deutschland 41 Germany 35 Doppelbesteuerung 33 Double taxation 31 Verrechnungspreis 30 Transfer pricing 29 Corporate income tax 27 Körperschaftsteuer 27 Steuererhebungsverfahren 27 Steuerrecht 27 Taxation procedure 27 Electronic Commerce 26 E-commerce 24 Tax law 20 Steuerharmonisierung 19 Steuerplanung 19 Tax harmonization 18 Digitalisierung 17
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Online availability
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Free 122 Undetermined 49 CC license 5
Type of publication
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Book / Working Paper 224 Article 72 Journal 2 Database 1
Type of publication (narrower categories)
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Graue Literatur 70 Non-commercial literature 70 Working Paper 50 Arbeitspapier 49 Article in journal 45 Aufsatz in Zeitschrift 45 Hochschulschrift 31 Aufsatz im Buch 27 Book section 27 Collection of articles of several authors 14 Sammelwerk 14 Thesis 14 Konferenzschrift 13 Aufsatzsammlung 8 Conference proceedings 4 Amtsdruckschrift 3 Government document 3 Lehrbuch 2 Textbook 2 Article 1 Case study 1 Fallstudie 1 Fallstudiensammlung 1 Festschrift 1 Gesetz 1 Handbook 1 Handbuch 1 Interview 1 Law 1 Research Report 1
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Language
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English 231 German 62 Finnish 2 French 2 Undetermined 2 Norwegian 1 Polish 1
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Author
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Schjelderup, Guttorm 12 Spengel, Christoph 11 Janeba, Eckhard 8 Johannesen, Niels 7 Keen, Michael 7 Mooij, Ruud A. de 7 Cockfield, Arthur J. 6 Hagen, Dominik von 6 Devereux, Michael P. 5 Liu, Li 5 Richter, Wolfram F. 5 Stähler, Frank 5 Hasegawa, Makoto 4 Kiyota, Kōzō 4 Müller, Raphael 4 Turina, Alessandro 4 Viertola, Marika 4 Avi-Yonah, Reuven S. 3 Burnett, Chloe 3 Chand, Vikram 3 Collier, Richard 3 Crivelli, Ernesto 3 Egner, Thomas 3 Haufler, Andreas 3 Hellerstein, Walter 3 Jost, Sven P. 3 Klein, Daniel 3 Ludwig, Christopher 3 Ozai, Ivan 3 Perry, Victoria 3 Pistone, Pasquale 3 Schäfer, Anne 3 Simmler, Martin 3 von Hagen, Dominik 3 Ajami, Riad A. 2 Armansperg, Dominik von 2 Beer, Sebastian 2 Bertsch, Alexander 2 Beyleveld, Alexander D. 2 Blöchle, Daniel 2
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Institution
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OECD 15 Canadian Tax Foundation 10 Springer Fachmedien Wiesbaden 3 International Bureau of Fiscal Documentation 2 Universität Hamburg 2 Verlag C.H. Beck 2 European Network on Debt and Development 1 Europäisches Parlament / Generaldirektion Interne Politikbereiche der Union 1 Faculteit Economie en Bedrijfskunde, Universiteit Gent 1 Hamburger Tagung zur Internationalen Besteuerung <38., 2021, Hamburg; Online> 1 International Monetary Fund 1 Ludwig-Maximilians-Universität München 1 Martin-Luther-Universität Halle-Wittenberg 1 Peter Lang GmbH 1 Routledge <Verlag> 1 Tax Conference <60, 2008, Calgary> 1 Tax Conference <62, 2010, Vancouver, British Columbia> 1 Tax Conference <63, 2011, Montréal> 1 Tax Conference <64, 2012, Calgary> 1 Tax Conference <67., 2015, Montréal> 1 Tax Conference <68., 2016, Calgary> 1 Tax Conference <69., 2017, Toronto> 1 Tax Conference <70., 2018, Vancouver> 1 Tax Conference <71., 2019, Montréal> 1 Tax Conference <73., 2021, Online> 1 Taxing the Digital Economy: the Way Ahead <Veranstaltung> <2018, Amsterdam> 1 Universität Ulm 1 Verlag Dr. Kovač 1 ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung 1 Zentrum für Europäische Wirtschaftsforschung (ZEW) 1
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Published in...
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World tax journal : WTJ 21 Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag 11 CESifo working papers 8 Working paper 8 OECD/G20 Base Erosion and Profit Shifting Project 6 CESifo Working Paper 5 IMF working papers 5 Profit shifting of multinational entities : empirical analysis of fs, mergers & acquisitions and financing structures 5 Series on international taxation 5 Fiscal studies : the journal of the Institute for Fiscal Studies 4 Institut Finanzen und Steuern : ifst 4 Research paper 4 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 3 Steuern und Gesellschaft 3 Studienwissen kompakt 3 Bilanz-, Prüfungs- und Steuerwesen 2 CESifo DICE report : journal for institutional comparisons 2 Discussion paper / Department of Business and Management Science 2 Festschrift für Wilhelm Haarmann 2 Hallesche Schriften zur Betriebswirtschaft 2 Hamburger Hefte zur internationalen Besteuerung 2 Journal of public economics 2 Lehrbuch 2 NHH Dept. of Business and Management Science Discussion Paper 2 National tax journal 2 OECD/G20 base erosion and profit shifting project 2 RIETI discussion paper series 2 Research 2 Springer eBook Collection 2 SpringerLink / Bücher 2 U of Penn, Inst for Law & Econ Research Paper 2 University of Salzburg working papers in economics and finance 2 VATT working papers 2 WU international taxation research paper series : research papers 2 World Trade Institute advanced studies 2 ZEW Discussion Papers 2 ZEW policy brief 2 essentials 2 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 1 An Elgar reference collection 1
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Source
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ECONIS (ZBW) 294 EconStor 3 RePEc 2
Showing 1 - 50 of 299
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Profit shifting of multinational enterprises : evidence from the Nordics
Viertola, Marika - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014285483
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The enforcement dilemma of the global minimum tax
Hindriks, Jean; Nishimura, Yukihiro - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323757
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The global minimum corporate tax : outcomes and options
Bradbury, David; O'Reilly, Pierce - 2025
This Perspective discusses the fiscal and economic impacts of the global minimum tax; currently being implemented by many countries around the world. The global minimum tax is expected to raise tax revenues, reduce profit-shifting, and allow jurisdictions to strike a better balance between...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330889
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Effective Tax Rates, Firm Size and the Global Minimum Tax
Bachas, Pierre; Brockmeyer, Anne; Dom, Roel; Semelet, … - 2025
This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective tax rates follow a humped-shaped pattern with firm size: small firms benefit from reduced rates, while large firms take...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372443
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Developing countries, tax treaty shopping and the global minimum tax
Riet, Maarten van't; Lejour, Arjan - 2025
Analysis of the international network of double tax treaties reveals a large potential for tax avoidance. Developing countries are, on average, not more likely to suffer from tax revenue losses than other countries. Yet, this average masks the fact that several countries, such as Bangladesh,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189927
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Transfer (mis)pricing of multinational enterprises : evidence from Finland
Viertola, Marika - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014581501
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Global minimum tax and profit shifting
Boukal, Tomáš; Janský, Petr; Palanský, Miroslav - 2024
We develop a methodology to decompose the tax revenue impact of the global minimum tax introduced in 2024 into several components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations from tax returns, financial statements and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015149419
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Design and consequences of CFC and GILTI rules : a review and potential lessons for the global minimum tax
Overesch, Michael; Schindler, Dirk; Wamser, Georg - 2024
This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) rules that directly target income in low-tax countries. We explain some key institutional features of CFC...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505306
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
The Global Minimum Tax (GMT) is applied only to firms above a certain size threshold, permitting countries to set differential tax rates for small and large firms. We analyse tax competition between a tax haven and a non-haven country for heterogeneous multinationals to evaluate the effects of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014521242
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A global minimum tax for large firms only : implications for tax competition
Haufler, Andreas; Kato, Hayato - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014517798
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The economics of the global minimum tax
Schjelderup, Guttorm; Stähler, Frank - In: International tax and public finance 31 (2024) 4, pp. 935-952
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Suomalaiset yritykset kansainvälisten veroreformien pyörteissä
Ropponen, Olli; Viertola, Marika; Kari, Seppo; … - 2023
International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014329431
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The Global Minimum Tax Raises More Revenues Than You Think, or Much Less
Janeba, Eckhard; Schjelderup, Guttorm - 2023
The OECD’s proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decline of corporate tax rates. We study the revenue effects of the GMT by focusing on strategic tax setting effects. The direct effect from less profit shifting increases revenues in high-tax countries. A...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014358644
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The Economics of the Global Minimum Tax
Schjelderup, Guttorm; Stähler, Frank - 2023
This paper shows that the OECD inclusive framework of Pillar Two fails to implement the claimed 15% minimum corporate tax for subsidiaries of multinational corporations. The reason is that the Substance-based Income Exclusion of Pillar Two allows to tax-deduct payroll costs and user costs of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014358707
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2023
The OECD's proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decline of corporate tax rates. We study the revenue effects of the GMT by focusing on strategic tax setting effects. The direct effect from less profit shifting increases revenues in high-tax countries. A...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014233959
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The economics of the global minimum tax
Schjelderup, Guttorm; Stähler, Frank - 2023
This paper shows that the OECD inclusive framework of Pillar Two fails to implement the claimed 15% minimum corporate tax for all subsidiaries of multinational corporations that are not shell companies. The reason is that the Substance-based Income Exclusion of Pillar Two allows to tax-deduct...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014233974
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Clever planning or unfair play? : exploring the economic and statistical impacts of tax avoidance by multinationals
Anzuini, Alessio; Pisano, Elena; Rossi, Luca; Sanelli, … - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014372067
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The use of accounting information in the tax base in the Pillar 2 global minimum tax : a discussion of the rules, potential problems, and possible alternatives
Hanlon, Michelle Lee - In: Fiscal studies : the journal of the Institute for … 44 (2023) 1, pp. 37-52
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014301456
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Reducing complexity and compliance costs : a simplification safe harbour for the global minimum tax
Schanz, Deborah - In: Fiscal studies : the journal of the Institute for … 44 (2023) 1, pp. 53-60
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Die globale Mindestbesteuerung als stringente Weiterentwicklung der deutschen Hinzurechnungsbesteuerung
Armansperg, Dominik von - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015200412
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Pillar 2 - Akademische Ungereimtheiten und praktische Umsetzung bei deutschen Familienunternehmen : eine Streitschrift
Haase, Florian; Bertsch, Alexander; Fischer-Preßler, Diana - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199267
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Aufkommens- und Investitionswirkungen gegenwärtig diskutierter Maßnahmen zur Unternehmensbesteuerung
Koch, Reinald; Oestreicher, Andreas - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015199268
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From tax competition to coordinated global corporate taxation? : trends, perspectives and negative effects
ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014311268
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Designing Domestic Minimum Taxes in Response to the Global Minimum Tax
Noked, Noam - 2023
Countries may soon adopt domestic minimum taxes in response to the global minimum tax under the Global Anti-Base Erosion (GloBE) regime. These taxes, which will have priority over the global minimum tax under GloBE, could become the primary measure of ensuring that multinational enterprises...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014259569
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The economics of the global minimum tax
Schjelderup, Guttorm; Stähler, Frank - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014289157
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Mindestbesteuerung europäischer Konzerne : internationale Zusammenarbeit!
Richter, Wolfram F. - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 103 (2023) 5, pp. 291
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014292942
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Suomalaiset yritykset kansainvälisten veroreformien pyörteissä
Ropponen, Olli; Viertola, Marika; Kari, Seppo; … - 2023
International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014319260
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International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax
Keen, Michael - 2023
This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host's rate; larger than previous consensus values (attributed to a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015059218
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The Economics of the Global Minimum Tax
Schjelderup, Guttorm; Stähler, Frank - 2023
This paper shows that the OECD inclusive framework of Pillar Two fails to implement the claimed 15% minimum corporate tax for all subsidiaries of multinational corporations that are not shell companies. The reason is that the Substance-based Income Exclusion of Pillar Two allows to tax-deduct...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014254199
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International Corporate Taxation at a Crossroads
Picciotto, Sol - 2023
Transnational corporations (TNCs) act as unitary firms in an increasingly globalised economy, but taxes on their profits are levied by national states. Hence, international tax rules have from the start been riven by contradictory approaches: either to determine the taxable profits attributable...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014256035
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International Tax Competition and Coordination with a Global Minimum Tax
Devereux, Michael P. - 2023
This paper investigates the incentives for countries to implement and maintain the global minimum tax introduced by the G20/OECD’s Inclusive Framework 2021 agreement: Pillar 2. It argues that the agreement has sufficient elements to create incentives for large headquarters countries to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014258177
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International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax
Keen, Michael - 2023
This paper articulates and, using newly-assembled data, explores how international taxation affects aggregate tangible cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host's rate; larger than previous consensus values (attributed to a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014312611
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GILTI and the GloBE : a working paper released by the Oxford Centre for Business Taxation
Wardell-Burrus, Heydon - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015419601
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Exploring residual profit allocation
Beer, Sebastian; Mooij, Ruud A. de; Hebous, Shafik; … - 2020
Schemes of residual profit allocation (RPA) tax multinationals by allocating their 'routine' profits to countries in which their activities take place and sharing their remaining 'residual' profit across countries on some formulaic basis. They have recently and rapidly come to prominence in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012251292
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The global minimum tax
Johannesen, Niels - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012939803
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
The OECD’s proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decades-long race to the bottom of corporate tax rates driven by competition over real investments and profit shifting to low-tax jurisdictions. We study the revenue effects of the GMT by focusing on the induced...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013041356
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Is the shift to taxation at the point of destination inexorable?
Andrew, Matt; Collier, Richard - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013284081
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012816551
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The global minimum tax
Johannesen, Niels - 2022
This paper studies how the global minimum tax shapes national tax policies and welfare in a formal model of international tax competition with heterogeneous countries. The net welfare effect is generally ambiguous from the perspective of non-havens. On the one hand, the global minimum tax raises...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012801560
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Taking a common concern approach to economic inequality : implications for (cooperative) sovereignty over corporate taxation
Beyleveld, Alexander D. - 2022
"Wealth exists only for the benefit of mankind. It cannot be measured adequately in yards or in tons, nor as equivalent as so many ounces of gold; its true measure lies only in the contribution it makes to human well-being. Now, when bricks and sand and lime and wood are built up into a house,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015200689
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Tax Harmony : The Promise and Pitfalls of the Global Minimum Tax
Avi-Yonah, Reuven S.; Kim, Young Ran (Christine) - 2022
The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013289346
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A Game-theoretic Analysis of Global Minimum Tax Design : Country-by-Country v. Global Averaging
Sanchirico, Chris William - 2022
This paper constructs and analyzes a rudimentary game-theoretic model to better understand the policy choice between a global minimum tax regime that operates country-by-country and one that operates based on MNEs’ global average tax rates. The paper’s findings run counter to the consensus...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013295648
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The Compliance Dilemma of the Global Minimum Tax
hindriks, jean; Yukihiro, Nishimura - 2022
To tackle profit shifting, the OECD/G20 Inclusive Framework proposes a Global Minimum Tax that requires that if a multinational enterprise (MNE) declares its operations in a jurisdiction taxing less than the global minimum tax, the countries where the real economic activity takes place would...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013295912
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The Global Minimum Tax Raises More Revenues than You Think, or Much Less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
The OECD’s proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decades-long race to the bottom of corporate tax rates driven by competition over real investments and profit shifting to low-tax jurisdictions. We study the revenue effects of the GMT by focusing on the induced...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013296708
Saved in:
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The Global Minimum Tax Raises More Revenues Than You Think, or Much Less
Janeba, Eckhard; Schjelderup, Guttorm - 2022
The OECD's proposal for a global minimum tax (GMT) of 15% aims for a reversal of a decades-long race to the bottom of corporate tax rates driven by competition over real investments and profit shifting to low-tax jurisdictions. We study the revenue effects of the GMT by focusing on the induced...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013306220
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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, ebvufind01.dmz1.zbw.eu/10013337674
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The Global Minimum Tax
Johannesen, Niels - 2022
This paper studies how the global minimum tax shapes national tax policies and welfare in a formal model of international tax competition with heterogeneous countries. The net welfare effect is generally ambiguous from the perspective of non-havens. On the one hand, the global minimum tax raises...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013307771
Saved in:
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The Global Minimum Tax
Johannesen, Niels - 2022
This paper studies how the global minimum tax shapes national tax policies and welfare in a formal model of international tax competition with heterogeneous countries. The net welfare effect is generally ambiguous from the perspective of non-havens. On the one hand, the global minimum tax raises...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013308161
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Should a Global Minimum Tax be Country-by-Country?
Sanchirico, Chris William - 2022
The OECD has proposed implementing a global minimum tax, and the US already has in place one version of such a regime in the form of GILTI. A key design choice in the imposition of a global minimum tax is whether the minimum should be tested on a country-by-country basis or on the basis of an...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013405762
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The global minimum tax raises more revenues than you think, or much less
Janeba, Eckhard - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013391137
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