The Tax Sensitivity of Debt in Multinationals: A Review [PDF]
, 2015 The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by groups.
Schjelderup, Guttorm
core +3 more sources
The Multilateral Instrument: Avoidance of Permanent Establishment Status and the Reservations on behalf of Australia and the UK [PDF]
, 2013 This paper considers fully probabilistic system models. Each transition is quantified with a probability—its likelihood of occurrence. Properties are expressed as automata that either accept or reject system runs. The central question is to determine the
Ivanova, Milla
core +4 more sources
On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation [PDF]
, 2016 The issue of base erosion and profit shifting has been on the international policy agenda for several years now. The aim of this paper is to examine how firms adjust their profit shifting mechanisms in a changing institutional environment. In particular,
Nicolay, Katharina +2 more
core +1 more source
Analysis of PSM after implementation of CbCR policy in Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2021 The Country-by-Country Reporting (CbCR) policy requires that multinational enterprises report financial information of all of their business group members globally.
Adang Hendrawan +3 more
doaj +1 more source
Transparency in Financial Reporting: Is Country-by-Country Reporting suitable to combat international profit shifting? [PDF]
, 2014 Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have recently become the subject of intense public debate. As a response, several international initiatives and parties have called for
Evers, Maria Theresia +2 more
core +2 more sources
Sustainability in Public Finances Concerning Transfer Pricing in the EU
Chemical Engineering Transactions, 2023 Ensuring the sustainability of public finances is a crucial concern for the European Union, particularly in the context of transfer pricing, which is focused on tax base erosion and profit shifting.
Gábor Hulkó +2 more
doaj
Tax distortions in cross-border flows of intangible assets
International Journal of Innovation Studies, 2018 The phenomenon of global fragmented production and associated trade in intermediate products, including intangible assets, has changed how economists study globalization and how new public policies are shaped.
Thomas Neubig, Sacha Wunsch-Vincent
doaj +1 more source
Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting? [PDF]
, 2014 This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation.
Finke, Katharina +3 more
core +3 more sources
Base Erosion and Profit Shifting in Indonesia [PDF]
, 2018 The ownership, location and internalisation (OLI) framework introduced by Dunning (1977) explains why multinational enterprises (MNEs) establish subsidiaries overseas.
Purba, Arnaldo
core +1 more source
Brain drain: The impact on taxation and measures to combat the brain drain [PDF]
Anali Pravnog Fakulteta u Beogradu, 2019 During the debt crisis the number of highly specialized Greek scientists who had migrated abroad surpassed 250,000. The reasons that led to this result include the mismatch of supply and demand for skilled human capital in Greece, the high rates of ...
Perrou Katerina, Savvaidou Katerina
doaj +1 more source