Results 51 to 60 of about 5,883 (201)
Harnessing network power: Weaponised interdependence in global tax policy
Global Policy, Volume 16, Issue 1, Page 175-189, February 2025.Abstract For decades, global tax policy has grappled with the challenge of mobile capital, failing to harness the regulatory potential of network power. This oversight has allowed tax havens to flourish, and multinational corporations and wealthy elites to circumvent state authority, undermining national fiscal policies and democratic capacity to meet ...
Rasmus Corlin Christensen
wiley +1 more source
The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation [PDF]
, 2016 This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that,
Faulhaber, Lilian V.
core +2 more sources
O PAPEL DA OCDE NA TRIBUTAÇÃO DO SETOR DE ÓLEO E GÁS MARÍTIMO
Revista de Direito e Negócios Internacionais da Maritime Law AcademyEste estudo visa explorar o papel desempenhado pela Organização para a Cooperação e Desenvolvimento Econômico (OCDE) na formulação e implementação de políticas tributárias para o setor de óleo e gás marítimo, enfocando em especial nas iniciativas ...
Murilo Borges +2 more
doaj +1 more source
Tax Base Erosion and Profit Shifting in Africa Part 1: Africa's Response to the OECD BEPS Action Plan [PDF]
SSRN Electronic Journal, 2016 This paper considers what Africa’s response should be to the OECD’s base erosion and profit shifting (BEPS) project. The paper acknowledges that BEPS concerns for developing countries (such as those in Africa) may not necessarily be the same as those for developed countries.
openaire +1 more source
Outbound Profit Shifting and the Propensity to Engage in Cross‐Border Acquisitions
British Journal of Management, Volume 36, Issue 1, Page 34-55, January 2025.Abstract Accountability‐avoiding foreign direct investment (FDI) is a category of financial motives explaining where firms invest and how, yet our grasp of this phenomenon is incomplete. In contrast with tax‐haven FDI, where multinational enterprises (MNEs) invest in a host country to pursue inbound profit shifting, we consider a novel motive – FDI ...
Janja A. Tardios, L. Jeremy Clegg
wiley +1 more source
The Gordian Knot: How the United States, the European Union, and Organization for Economic Cooperation and Development took action against corporate tax avoidance [PDF]
, 2017 In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.
Twomey, Katlyn
core +1 more source
Contemporary Accounting Research, Volume 41, Issue 4, Page 2047-2074, Winter 2024.Abstract In this field study, we examine tax advisors' decision‐making process when developing tax planning arrangements. Through interviews with 40 tax advisors, our analysis indicates that tax savings may come at a price in practice by unveiling adverse post‐implementation experiences shared by tax partners.
Maryse Mayer, Yves Gendron
wiley +1 more source
Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]
, 2019 This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core +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
The EU Minimum Tax Directive—A conceptual discussion of a bold policy move
European Law Journal, Volume 30, Issue 4, Page 653-667, December 2024.Abstract The century old international tax system is in the middle of being rebuilt. In the ongoing multilateral efforts to reform international taxation to better accord with the challenges imposed by digitalisation and globalisation, the EU has taken in very active role.
Moritz Scherleitner
wiley +1 more source