Готові списки джерел за темами / Multinational Tax

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Автор: Grafiati
Опубліковано: 10 грудня 2022
Оновлено: 28 січня 2023

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Статті в журналах з теми "Multinational Tax"

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Považanová, Kristína, and Hana Kováčiková. "Multinational tax avoidance vs. European Comission." Bratislava Law Review 1, no. 1 (October 1, 2017): 133–41. http://dx.doi.org/10.46282/blr.2017.1.1.63.

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This paper deals with recent actions of the Commission with respect to EU State Aid rules. The Commission is looking at the compliance with EU State Aid rules of certain tax practices in some Member States in the context of aggressive tax planning by multinationals, with a view to ensure a level playing field. A number of multinational companies are using tax planning strategies to reduce their global tax burden, by taking advantage of the technicalities of tax systems, and substantially reducing their tax liabilities. This aggressive tax planning practice erodes the tax bases of Member States, which are already financially constrained.
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2

Bustos, Sebastián, Dina Pomeranz, José Vila-Belda, and Gabriel Zucman. "Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile." AEA Papers and Proceedings 109 (May 1, 2019): 500–505. http://dx.doi.org/10.1257/pandp.20191045.

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This paper reviews common challenges of taxing multinational firms, using Chile as a case study. We briefly describe key international tax avoidance methods: profit shifting to low-tax jurisdictions through transfer pricing and debt shifting. We discuss the prevalent policy to tax multinationals--the arm's length principle--and alternative proposals using apportionment formulas. Novel data from Chile show that multinationals make up a large share of GDP but report lower profit and effective tax rates than local firms. In 2011, Chile implemented a reform following OECD guidelines to enforce the arm's length principle. We discuss potential effects on tax collection and welfare.
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3

Snel, Freek PJ. "What Is Wrong with (The Rules of) the Game?" Intertax 41, Issue 11 (November 1, 2013): 614–20. http://dx.doi.org/10.54648/taxi2013059.

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Public outrage is growing about 'immoral tax evasion by multinationals'. This calls for a thorough and polemical response from the tax advisory profession. This article investigates the following questions: 'can we define the boundaries to "ethical tax planning"; "is the Netherlands a tax haven"; "what are the fundamental reasons multinationals can pay little tax without acting illegally"; and "how can we really improve the rules of the game"?' The growing criticism with respect to tax evasion by multinational companies is understandable. But, if one takes a closer look, this criticism is largely unjustified. The author concludes that we cannot ask more from multinationals than paying tax in accordance with the law and in a balanced relation to the value of the benefits they derive from government services. The rules of the game can be improved with respect to the relation to the benefits from government services. In the author's view, this requires replacing the arm's-length principle for the allocation of profits to countries by a more robust approach. It requires the recognition by governments that there is a clear limit to what they can ask from multinational companies and what not.
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4

Kohlhase, Saskia, and Jochen Pierk. "The effect of a worldwide tax system on tax management of foreign subsidiaries." Journal of International Business Studies 51, no. 8 (December 2, 2019): 1312–30. http://dx.doi.org/10.1057/s41267-019-00287-9.

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AbstractUnder a worldwide tax system, firms pay taxes on their domestic income and repatriated foreign income, whereas under a territorial tax system repatriated foreign income is exempt from taxation. We examine whether worldwide tax systems reduce the incentives of multinational corporations to engage in tax management in their foreign subsidiaries. Using two quasi-natural experiments, we show that multinationals lower the effective tax rates in their foreign subsidiaries after countries switch from a worldwide to a territorial tax system. Thus, multinationals subject to a worldwide tax system face competitive disadvantages compared to competitors from countries with a territorial tax system.
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5

Matsuoka, Akira. "Remember the balance of forces." Journal of Financial Crime 27, no. 4 (January 29, 2020): 1379–88. http://dx.doi.org/10.1108/jfc-09-2019-0119.

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Purpose The purpose of this paper is to warn policymakers, by examining certain aspects of policy, possibly overlooked, against overestimating the power of corporate social responsibility (CSR) idea to inhibit tax avoidance by the multinationals. Design/methodology/approach By examining, with narrative and qualitative means, existing insights such as ones with regard to the inefficiency of the public sector. Findings Implication that the following three factors could not co-exist: promoting CSR activities, which include moral tax payment by the multinational corporations; requiring the multinationals to refrain from immorally reducing effective tax rates and keeping the current level of public utilities. Originality/value To sound an alarm to tax policymakers who are particularly addicted to the base erosion and profit shifting by multinational enterprises recently by this new implication mixing up with existing findings with regard to the CSR idea and cost-inefficiency character of the public sector activities.
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Polezharova, L. V., M. A. Goncharenko, and A. V. Gryechishkin. "International tax models towards multinational companies from the perspective of national welfare." Revista de la Universidad del Zulia 11, no. 29 (February 8, 2020): 337–66. http://dx.doi.org/10.46925//rdluz.29.22.

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The article is dedicated to the development of mathematical models to solve the real scientific task of supporting tax policies for counter-acting tax planning of multinational companies (MNCs) that are working in the field of production and engineering, forming the scheme international prosecutor, from the position of national welfare. Based on the analysis of the existing models of international taxes and on the peculiarities of the real mechanism of tax regulation of capital movement, new models have been developed with a balance orientation. The main points for this balance are: a) an approach aimed at determining the final results of international taxation from the perspective of national economies; b) Take as an example the gap between tax planning measures by multinationals and measures contrary to government tax planning. The approval of models with the case study of the multi-level structure in which, to counteract the tax planning of multinational companies, the Government uses rules of controlled transactions, demonstrated that due to the possibility of development of multinational companies in convenient and extraterritorial jurisdictions, for Government the final result of the application of these rules can be negative. Instead of additional income, you risk reducing the tax base and reducing budget income; And from the perspective of national welfare, this implies losing the income and capital of multinational companies. It is considered important that the rules for the taxation of multinational companies should not focus on taxes as such, but should encourage the maintenance of capital within the territory or facilitate the return of previously disinvested income.
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7

Clausing, Kimberly A. "Multinational Firm Tax Avoidance and Tax Policy." National Tax Journal 62, no. 4 (December 2009): 703–25. http://dx.doi.org/10.17310/ntj.2009.4.06.

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8

Cristea, Anca D., and Daniel X. Nguyen. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships." American Economic Journal: Economic Policy 8, no. 3 (August 1, 2016): 170–202. http://dx.doi.org/10.1257/pol.20130407.

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Using a firm-level dataset of Danish exports between 1999–2006, we find robust evidence for profit shifting by multinational corporations. Our triple difference estimations exploit the response of export unit values to acquisitions of foreign affiliates and to changes in statutory corporate tax rates. This identification strategy corrects for a downward bias resulting from firms adjusting arm's length prices to obscure transfer price manipulations. We find that Danish multinationals reduce the unit values of their exports to low tax countries between 5.7 to 9.1 percent. This difference corresponds to a tax revenue loss of 3.24 percent of Danish multinationals' tax returns. (JEL D21, D22, F14, F23, H25, H32)
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9

Liu, Li. "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom." American Economic Journal: Economic Policy 12, no. 1 (February 1, 2020): 325–58. http://dx.doi.org/10.1257/pol.20180592.

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In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries. This paper assesses the causal effect of territorial taxation on real investments, using a unique dataset for multinational affiliates in 27 European countries and employing the difference-in-differences approach. It finds that the territorial reform has increased the investment rate of UK multinationals by 16.7 percentage points in low-tax countries. In the absence of any significant investment reduction elsewhere, the findings represent a likely increase in total outbound investment by UK multinationals. (JEL F23, G31, H25, H32, H87)
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Gumpert, Anna, James R. Hines, and Monika Schnitzer. "Multinational Firms and Tax Havens." Review of Economics and Statistics 98, no. 4 (October 2016): 713–27. http://dx.doi.org/10.1162/rest_a_00591.

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Дисертації з теми "Multinational Tax"

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Galilea, Gisele Walczak. "'Tax deferral' and shareholding structure of multinational firms." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/25679.

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While firms are looking for tax savings through the choice of investment projects (i.e., through investments in new foreign subsidiaries in countries with the lowest tax rate), countries are aware that firms are sensitive to tax factors and thus adopt instruments such as tax deferral to prevent the 'flight' of capital. However, by discouraging repatriation, this tax instrument promotes 'multinationals' flight' (i.e., the corporate inversion of multinationals). This paper demonstrates that instruments such as tax deferral accelerate the process of 'multinational flight of the home country'. Using both a reduced form analysis and a dynamic structural model, we find that multinationals in countries with a worldwide system of taxation and tax deferral have a greater incentive to avoid residual taxation of foreign earnings in the home country and therefore repatriate less than half of their foreign earnings. In turn, this 'nonrepatriation' increased the probability of relocation by 4.4%.
Enquanto as empresas buscam economizar impostos através da escolha de determinados projetos de investimento (ou seja, investindo em novas subsidiárias estrangeiras em países com a menor alíquota de impostos), os países, por sua vez, estão cientes de que as empresas são sensíveis as questões tributárias e adotam instrumentos como diferimento de impostos para impedir o 'voo' do capital. Contudo, ao desencorajar a repatriação, esse instrumento fiscal promove o 'voo das multinacionais' (ou seja, a inversão corporativa das multinacionais). Este trabalho demonstra que instrumentos como o diferimento de impostos aceleram o processo de 'voo da multinacional do país de origem'. Utilizando uma análise na forma reduzida e um modelo estrutural dinâmico, descobrimos que as multinacionais localizadas em países com um sistema mundial de tributação e diferimento de impostos têm um incentivo maior para evitar a tributação residual dos rendimentos estrangeiros no país de origem e, portanto, repatriam menos da metade de seus ganhos estrangeiros. Essa 'não-repatriação', por sua vez, aumenta a probabilidade de realocação em 4,4%.
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2

Hoppe, Thomas [Verfasser]. "The impact of tax complexity on multinational corporations / Thomas Hoppe." Paderborn : Universitätsbibliothek, 2020. http://d-nb.info/1210026228/34.

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Wendt, Carsten. "A Common Tax Base for Multinational Enterprises in the European Union." Wiesbaden : Gabler Edition Wissenschaft, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6.

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4

Mulligan, Emer. "Tax planning in practice : a field study of US multinational corporations." Thesis, University of Warwick, 2008. http://wrap.warwick.ac.uk/1113/.

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The aim of this study is to achieve a better understanding of tax planning in practice, identifying and taking account of the multiple arenas within which it operates, and thereby highlighting its social and institutional dimensions. In the current rapidly changing business and regulatory environment, in which tax is an extremely important source of revenue for governments around the world, an enhanced understanding of tax planning in practice benefits and has implications for taxpayers and tax policymakers alike. The four research questions posed in this study address: the organisation and strategic alignment of the tax planning function in multinational corporations (MNCs); performance measurement of this function; tax risk management; the nature and impact of the relationship between the tax planning function within MNCs and the external environment within which it operates. Empirically this study focuses on US MNCs, primarily in respect of mainstream corporation tax planning. In line with the interpretive inductive methodological approach adopted, face-to-face interviews were conducted with senior tax executives in US MNCs, and tax advisors to such companies. A theoretical framework is developed which combines core themes and theoretical constructs within three strands of literature, namely, tax planning, new institutional sociology and endogeneity of law. This framework provides a powerful explanatory lens through which the findings are presented and interpreted. The role ofpower and powerful actors is an important and recurring theme, and partly explains prevailing tax planning practices through the intensity of professional and social interaction between tax executives. Increasingly tax risk management is more important and there is evidence that this may change the way in which the tax planning function is given strategic recognition and integrated operationally. with business units. The focus on tax risk management results in an isomorphic trend towards conservatism in tax planning, and competitor and peer company influence are significant in shaping tax risk management mechanisms. Measuring the performance of the tax planning function is found to be variable, although there was a view that the effective tax rate (ETR), although an important external measure of corporate performance, was inappropriate as an internal measure. Tax laws are often portrayed as exogenous factors, however this study has found that companies invest heavily in external affairs and direct lobbying to secure changes in the law to suit their purposes; evidencing its endogeneity. Networking costs, reputational risk management and lobbying costs therefore represent non-tax costs that are difficult to measure, but are important components of tax planning activities, overlooked in the current tax planning literature. In addition to the findings themselves this study contributes to knowledge through its interpretive methodological approach which provides a new and rich perspective on tax planning in practice, highlighting some shortcomings of the positivistic approach. It also develops a theoretical framework which uniquely combines theoretical constructs from three strands of literature.
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5

Karlsson, Victor. "There is no place like home, or is there? : A difference-in-differences analysis of the effect of the 2013 Swedish corporate tax policy change on Swedish multinational companies’ tax avoidance." Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-451265.

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Recent empirical literature has provided greater insight into the strategies and the extent of multinational companies’ tax avoidance. Simultaneously, in the last decades, the corporate tax rate has gradually decreased in most developed countries, often in the interest of attracting foreign investment. In 2013, Sweden decreased its corporate tax from 26.3% to 22%. This paper is an empirical study of the effect of the corporate tax change on Swedish multinational companies’ tax avoidance. By using a difference-in-differences model, and a sample of firm-level financial data from 19 821 domestic and multinational Swedish companies covering the period 2011 – 2015, a regression analysis is performed to estimate the effect of the policy change. Irrespective of empirical specification, I find no statistically significant effect of the tax change on tax avoidance.
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Ortmann, Regina, and Caren Sureth. "Can the CCCTB Alleviate Tax Discrimination Against Loss-making European Multinational Groups?" WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4168/1/SSRN%2Did2442820.pdf.

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In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a system of group consolidation and formulary apportionment. Then, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. Prior research focuses mainly on the differences in economic behaviour under both systems in general. By con-trast, we study the conditions under which one or the other tax system is preferable from the per-spective of an MNG, with a particular focus on loss-offsets. We identify four effects that determine the decision of an MNG: the tax-utilization of losses, the allocation of the tax base, the dividend and intragroup interest taxation. We find mixed results, e.g., that the CCCTB system proves ad-vantageous for increasing loss/profit streams (e.g. from start-ups or R&D projects) of the individual group entities, whereas the system of separate accounting is beneficial for decreasing profit/loss streams (e.g. caused by a decrease in return from a mature product). The results of our analysis are helpful for MNGs facing the decision as to whether to opt for the CCCTB system and can also support legislators and politicians in the EU but also in other regions in their tax reform discussions. (authors' abstract)
Series: WU International Taxation Research Paper Series
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Ortmann, Regina, and Caren Sureth-Sloane. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?" Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/s11573-015-0780-6.

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In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a system of group consolidation and formulary apportionment. Then, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. Prior research focuses mainly on the differences in economic behaviour under both systems in general. By contrast, we study the conditions under which one or the other tax system is preferable from the perspective of an MNG, with a particular focus on loss-offsets. We identify four effects that determine the decision of an MNG: the tax-utilization of losses, the allocation of the tax base, the dividend and intragroup interest taxation. We find mixed results, e.g., that the CCCTB system proves advantageous for increasing loss/profit streams (e.g. from start-ups or R&D projects) of the individual group entities, whereas the system of separate accounting is beneficial for decreasing profit/loss streams (e.g. caused by a decrease in return from a mature product). The results of our analysis are helpful for MNGs facing the decision as to whether to opt for the CCCTB system and can also support legislators and politicians in the EU but also in other regions in their tax reform discussions. (authors' abstract)
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8

Richter, Katharina Verfasser], and Christoph [Akademischer Betreuer] [Spengel. "Research and Development Tax Planning of Multinational Firms / Katharina Richter. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1074102584/34.

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9

Hebous, Shafik, and Alfons Weichenrieder. "What Do We Know about the Tax Planning of German-Based Multinational Firms?" WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4355/1/SSRN%2Did2521387.pdf.

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Abundant anecdotal evidence is in accord with rigorous research results confirming the existence of various forms of international tax planning by multinational firms. Increasing availability of administrative data for research purposes has enabled researchers to study not only behavioural responses of US-based firms to taxation, but also of European and other multinationals. The present paper summarizes what we can learn from recent studies on tax avoidance strategies by multinational firms in general and by German multinationals in particular. (authors' abstract)
Series: WU International Taxation Research Paper Series
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Richter, Katharina [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "Research and Development Tax Planning of Multinational Firms / Katharina Richter. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-389865.

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Книги з теми "Multinational Tax"

1

J, Gilbert Ralph, ed. Multinational distribution: Channel, tax, and legal strategies. New York: Praeger, 1985.

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2

R, Hines James. Tax policy and the activities of multinational corporations. Cambridge, MA: National Bureau of Economic Research, 1996.

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3

Smith, Paul A. U.S. tax-related accounting issues of multinational corporations. [Washington, D.C.]: Tax Management Inc., 2001.

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4

Ogley, Adrian. The principles of international tax: A multinational perspective. London, U.K: Interfisc Pub., 1993.

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5

Organisation for economic co-operation and development. Transfer pricing guidelines for multinational enterprises and tax administrations. Paris, France: OECD, 1995.

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6

Lyon, Andrew B. The alternative minimum tax and the behavior of multinational corporations. Cambridge, MA: National Bureau of Economic Research, 1994.

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7

Schoenblum, Jeffrey A. Multistate and multinational estate planning. 2nd ed. Chicago, IL: CCH, 2007.

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8

Schoenblum, Jeffrey A. Multistate and multinational estate planning. 3rd ed. Chicago, IL: CCH, 2006.

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Schoenblum, Jeffrey A. Multistate and multinational estate planning. 2nd ed. Gaithersburg, Md: Panel Publishers., 1999.

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10

Lawrence, Robert C. International tax and estate planning: A practical guide for multinational investors. 2nd ed. New York City: Practising Law Institute, 1989.

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Частини книг з теми "Multinational Tax"

1

Sullivan, Martin A. "Globalization and the Modern Multinational." In Corporate Tax Reform, 89–98. Berkeley, CA: Apress, 2011. http://dx.doi.org/10.1007/978-1-4302-3928-4_9.

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2

Devereux, Michael P., and Harold Freeman. "The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes." In The Taxation of Multinational Corporations, 81–102. Dordrecht: Springer Netherlands, 1996. http://dx.doi.org/10.1007/978-94-009-1818-4_5.

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3

Starchild, Adam. "Special Legislation for Regional Offices of Multinational Companies." In Tax Havens for International Business, 117–26. London: Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-13342-0_8.

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4

Wendt, Carsten. "Theory of Multinational Enterprises." In A Common Tax Base for Multinational Enterprises in the European Union, 9–27. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6_2.

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5

Wendt, Carsten. "Guidelines for Income Taxation of Multinational Enterprises." In A Common Tax Base for Multinational Enterprises in the European Union, 29–52. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6_3.

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Collins, Julie H., and Douglas A. Shackelford. "Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States." In The Taxation of Multinational Corporations, 51–79. Dordrecht: Springer Netherlands, 1996. http://dx.doi.org/10.1007/978-94-009-1818-4_4.

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De Schutter, Olivier, Nicholas J. Lusiani, and Sergio Chaparro. "Re-righting the international tax rules: operationalising human rights in the struggle to tax multinational companies." In Human Rights and Economic Policy Reform, 124–52. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003174912-7.

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Hiemann, Moritz, and Stefan Reichelstein. "Transfer Pricing in Multinational Corporations: An Integrated Management- and Tax Perspective." In Fundamentals of International Transfer Pricing in Law and Economics, 3–18. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-25980-7_1.

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Wendt, Carsten. "A Common Tax Base for Multinational Enterprises in the European Union." In A Common Tax Base for Multinational Enterprises in the European Union, 103–200. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6_6.

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Wendt, Carsten. "An Evaluation of the Prevailing Corporation Tax in the European Union." In A Common Tax Base for Multinational Enterprises in the European Union, 87–102. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6_5.

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Тези доповідей конференцій з теми "Multinational Tax"

1

Deng, Deqiang, and Rui Shao. "Income Tax and Capital Structure of Multinational Corporations." In 3rd International Conference on Advances in Management Science and Engineering (IC-AMSE 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200402.003.

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"Study on the Multinational Project Procurement and Tax Planning." In 2018 4th International Conference on Economics, Management and Humanities Science. Francis Academic Press, 2018. http://dx.doi.org/10.25236/ecomhs.2018.030.

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Zhang, Zheng. "International Tax Planning and Strategies of Multinational Enterprises in China." In 2nd International Conference on Education Technology and Economic Management (ICETEM 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icetem-17.2017.6.

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Suryarini, Trisni, and Retnoningrum Hidayah. "What is Multinationality, Tax Haven Utilization, Uncertainty Tax and Disclosure of Corporate Social Responsibility Affected Tax Avoidance by Multinational Companies?" In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009507311541162.

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Binhadab, Nouf. "THE ROLE OF CORRUPTION AND SECRECY IN TAX AVOIDANCE BY MULTINATIONAL FIRMS." In 54th International Academic Virtual Conference, Prague. International Institute of Social and Economic Sciences, 2020. http://dx.doi.org/10.20472/iac.2020.054.006.

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Li, Xiu-hua, and Guang-liang Wang. "Research on the multinational group transfer pricing based on minimization of tax burden." In 2009 International Conference on Management Science and Engineering (ICMSE). IEEE, 2009. http://dx.doi.org/10.1109/icmse.2009.5318210.

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Guang-liang, Wang. "Research on the multinational group profit planning based on minimization of tax burden." In 2010 International Conference on Management Science and Engineering (ICMSE). IEEE, 2010. http://dx.doi.org/10.1109/icmse.2010.5719971.

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Zhao, Shu-rong, Shao-gang Chen, Shuang-xia Sui, and Shao-pei Cheng. "Study on transfer pricing strategy of intermediate products for Multinational Corporation (MNC): Tax avoidance." In 2012 19th International Conference on Management Science and Engineering (ICMSE 2012). IEEE, 2012. http://dx.doi.org/10.1109/icmse.2012.6414263.

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Cajigal, George L. "Building Relationships With Foreign Governments in Support of Threat Reduction." In The 11th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2007. http://dx.doi.org/10.1115/icem2007-7254.

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Анотація:
The effectiveness of any multinational effort in support of threat reduction depends on the relationship developed between the nation receiving the assistance and the donor nations. The effectiveness of this relationship must be based on a solid legal and cooperative framework that establishes the ground rules for the interaction between all parties involved. The author proposes in this paper to outline major considerations by the donor nation and the nation receiving the assistance as they establish an effective approach to threat-reduction efforts. The legal framework needs to be founded on a well-developed, country-to-country agreement that establishes general ground rules and officially recognizes the collaborative effort in an internationally binding document between signatories. This document normally addresses such issues as liability, tax exemptions, import duties, contracts, applicable environmental regulations, etc. Also, of utmost importance is the establishment of a collaborative framework. The basis for such a collaborative framework must be the buy-in into a common objective, the willingness to share concerns and work toward resolutions, and continuous communications. Only when a proper legal framework and a collaborative approach are established can effective relationships be built to enhance threat-reduction efforts.
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Surbakti, R. A. Sasqia Maharani, Eko Purwanto, and Elok Faiqoh Himmah. "The Influence of Tax Planning and Tunneling Incentive on Transfer Pricing Decisions in Multinational Food and Beverage Companies Sub-Sector Listed on IDX from 2010-2018 Period." In First International Conference on Science, Technology, Engineering and Industrial Revolution (ICSTEIR 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210312.022.

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Звіти організацій з теми "Multinational Tax"

1

Das, Khanindra Ch. Tax provisioning by extractive industry multinational subsidiaries. UNU-WIDER, November 2022. http://dx.doi.org/10.35188/unu-wider/2022/266-9.

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Hines, James. Tax Policy and the Activities of Multinational Corporations. Cambridge, MA: National Bureau of Economic Research, May 1996. http://dx.doi.org/10.3386/w5589.

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Garcia-Bernardo, Javier, and Petr Janský. Profit Shifting of Multinational Corporations Worldwide. Institute of Development Studies, March 2021. http://dx.doi.org/10.19088/ictd.2021.005.

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Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research investigating the scale and distribution of profit shifting has faced methodological and data challenges, both of which we address. First, we propose a logarithmic function to model the extremely non-linear relationship between the location of profits and tax rates faced by MNCs at those locations – that is, the extreme concentration of profits without corresponding economic activity in a small number of low-tax jurisdictions. We show that the logarithmic model allows for a more accurate identification of profit shifting than linear and quadratic models. Second, we apply the logarithmic model to newly available country-by-country reporting data for large MNCs – this provides information on the activities of large MNCs, including for the first time many low- and lower-middle-income countries. We estimate that MNCs shifted US$1 trillion of profits to tax havens in 2016, which implies approximately US$200-300 billion in tax revenue losses worldwide. MNCs headquartered in the United States and Bermuda are the most aggressive at shifting profits towards tax havens, while MNCs headquartered in India, China, Mexico and South Africa the least. We establish which countries gain and lose most from profit shifting: the Cayman Islands, Luxembourg, Bermuda, Hong Kong and the Netherlands are among the most important tax havens, whereas low- and lower-middle-income countries tend to lose more tax revenue relative to their total tax revenue. Our findings thus support the arguments of low- and lower-middle-income countries that they should be represented on an equal footing during international corporate tax reform debates.
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Lyon, Andrew, and Gerald Silverstein. The Alternative Minimum Tax and the Behavior of Multinational Corporations. Cambridge, MA: National Bureau of Economic Research, June 1994. http://dx.doi.org/10.3386/w4783.

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Millán-Narotzky, Lucas, Javier García-Bernado, Maïmouna Diakité, and Markus Meinzer. Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa? Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.015.

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Анотація:
Tax avoidance strategies by multinational companies rely heavily on tax treaties. Multinational companies can relocate financial activities across countries to ensure the applicability of the most beneficial tax treaties. This ‘treaty shopping’ can be particularly harmful to African countries, impairing their efforts for domestic resource mobilisation and achieving sustainable development goals. In this paper, we analyse the aggressiveness of tax treaties towards African countries – the extent to which signing tax treaties reduces the taxing rights of African governments. We find that treaties signed with France, Mauritius and the United Arab Emirates reduce withholding tax rates the most, while treaties signed with European countries – and, in particular, the United Kingdom and France – greatly limit other taxing rights, for example, by restricting the scope of permanent establishment definition.
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Garcia-Bernardo, Javier, Petr Janský, and Gabriel Zucman. Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies? Cambridge, MA: National Bureau of Economic Research, May 2022. http://dx.doi.org/10.3386/w30086.

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Altshuler, Rosanne, and T. Scott Newlon. The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations. Cambridge, MA: National Bureau of Economic Research, December 1991. http://dx.doi.org/10.3386/w3925.

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Kahima, Samuel, Solomon Rukundo, and Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, January 2021. http://dx.doi.org/10.19088/ictd.2021.001.

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Анотація:
Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even more uncertain. If improperly structured, such transactions could have costly tax consequences. One approach to dealing with this uncertainty is to create a private rulings regime, whereby a taxpayer applies for a private ruling by submitting a statement detailing the transaction (proposed or completed) to the tax authority. The tax authority interprets and applies the tax laws to the requesting taxpayer’s specific set of facts in a written private ruling. The private ruling offers taxpayers certainty as to how the tax authority views the transaction, and the tax treatment the taxpayer can expect based on the specific facts presented. Private rulings are a common feature of many tax systems around the world, and their main goal is to promote tax certainty and increase investor confidence in the tax system. This is especially important in a developing country like Uganda, whose tax laws are often amended and may not anticipate emerging transnational tax issues. Private rulings in Uganda may be applied for in writing prior to or after engaging in the transaction. The Tax Procedures Code Act (TPCA), which provides for private rulings, requires applicants to make a full and true disclosure of the transaction before a private ruling may be issued. This paper evaluates the Ugandan private rulings regime, offering a comparative perspective by highlighting similarities and contrasts between the Ugandan regime and that of other jurisdictions, including the United States, Australia, South Africa and Kenya. The Ugandan private rulings regime has a number of strengths. It is not just an administrative measure as in some jurisdictions, but is based on statute. Rulings are issued from a central office – instead of different district offices, which may result in conflicting rulings. Rather than an elaborate appeals process, the private ruling is only binding on the URA and not on the taxpayer, so a dissatisfied taxpayer can simply ignore the ruling. The URA team that handles private rulings has diverse professional backgrounds, which allows for a better understanding of applications. There are, however, a number of limitations of the Ugandan private rulings system. The procedure of revocation of a private ruling is uncertain. Private rulings are not published, which makes them a form of ‘secret law’. There is no fee for private rulings, which contributes to a delay in the process of issuing one. There is understaffing in the unit that handles private rulings. Finally, there remains a very high risk of bias against the taxpayer because the unit is answerable to a Commissioner whose chief mandate is collection of revenue. A reform of the private rulings regime is therefore necessary, and this would include clarifying the circumstances under which revocation may occur, introducing an application fee, increasing the staffing of the unit responsible, and placing the unit under a Commissioner who does not have a collection mandate. While the private rulings regime in Uganda has shortcomings, it remains an essential tool in supporting investor confidence in the tax regime.
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Markle, Kevin, and Douglas Shackelford. Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? Cambridge, MA: National Bureau of Economic Research, June 2009. http://dx.doi.org/10.3386/w15091.

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Altshuler, Rosanne, T. Scott Newlon, and William Randolph. Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals. Cambridge, MA: National Bureau of Economic Research, March 1994. http://dx.doi.org/10.3386/w4667.

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