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  1. Access to treaty benefits
    Contributor: Auer, Desiree (Publisher); Dimitropoulou, Christina (Publisher)
    Published: [2021]
    Publisher:  Linde, Wien

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    Source: Union catalogues
    Contributor: Auer, Desiree (Publisher); Dimitropoulou, Christina (Publisher)
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9783707344066
    RVK Categories: PP 8080
    DDC Categories: 340
    Series: Series on international tax law ; volume 125
    Subjects: Internationales Steuerrecht; Vertrag; Auslegung; Vorteil;
    Other subjects: Doppelbesteuerungsabkommen; BEPS; Treaty Shopping; Hardcover, Softcover / Recht/Internationales Recht, Ausländisches Recht
    Scope: XIX, 473 Seiten, Illustrationen, 23 cm
    Notes:

    "This volume in the "Series on International Tax Law" includes the master's theses of the full-time students attending the 2020/21 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business)."

    Enthält Literaturangaben
  2. Access to Treaty Benefits
    Contributor: Auer, Desiree (Publisher); Dimitropoulou, Christina (Publisher)
    Published: [2021]; © 2021
    Publisher:  Linde, Wien

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    Europa-Universität Viadrina, Universitätsbibliothek
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    Source: Union catalogues
    Contributor: Auer, Desiree (Publisher); Dimitropoulou, Christina (Publisher)
    Language: English
    Media type: Book
    ISBN: 9783707344066; 3707344061
    Other identifier:
    9783707344066
    RVK Categories: PP 6040
    Series: Series on international tax law ; volume 125
    Subjects: Vertrag; Auslegung; Internationales Steuerrecht; Vorteil
    Other subjects: Doppelbesteuerungsabkommen; BEPS; Treaty Shopping
    Scope: XIX, 473 Seiten, Illustrationen, Diagramme
  3. Preventing tax arbitrage via hybrid mismatches
    BEPS Action 2 and developing countries
    Author: Kuźniacki, Błażej; Turina, Alessandro; Dubut, Thomas; Mazz, Addy; Quiñones, Natalia; Schoueri, Luís Eduardo; West, Craig; Pistone, Pasquale; Zimmer, Frederik
    Published: [2017]
    Publisher:  Universität Wien, Wien

    The Organization for Economic Cooperation and Development (OECD) under Base Erosion and Profit Shifting (BEPS) Action 2 indicated that tax arbitrage via hybrid mismatch arrangements “result in a substantial erosion of the taxable bases of the... more

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    The Organization for Economic Cooperation and Development (OECD) under Base Erosion and Profit Shifting (BEPS) Action 2 indicated that tax arbitrage via hybrid mismatch arrangements “result in a substantial erosion of the taxable bases of the countries concerned” and “have an overall negative impact on competition, efficiency, transparency and fairness.” The relevant action allowing for neutralising the effects of hybrid mismatch arrangements is therefore needed and justified. To achieve that purpose, the OECD developed different anti-hybrid rules under BEPS Action 2. In that regard, however, one may ask whether addressing tax arbitrage via hybrid mismatches as proposed by the OECD is of interest and relevance for developing countries. This paper aims to map that unexplored research area by means of a comparative analysis in four developing countries – Uruguay, Colombia, Brazil, and South Africa

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: WU international taxation research paper series ; no. 2017, 03
    Subjects: Hybrids; BEPS; Action Item 2; Mismatch; Developing Countries; Tax Arbitrage; Tax Governance; Sustainability
    Scope: 1 Online-Ressource (circa 48 Seiten), Illustrationen
  4. The economics of the global minimum tax
    Author: Schjelderup, Guttorm; Stähler, Frank
    Published: March 2023
    Publisher:  CESifo, Munich, Germany

    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... more

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    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 payroll costs and user costs of intangible assets twice from the tax base of the top-up tax. Employing a standard multinational firm model, we show that Pillar Two changes the employment, investment and import incentives. For a sufficiently large cost share of labor and/or capital, the Substance-based Income Exclusion is equivalent to a production subsidy.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/271963
    Series: CESifo working papers ; 10319 (2023)
    Subjects: corporate taxation; BEPS; Pillar Two; minimum tax
    Scope: 1 Online-Ressource (circa 22 Seiten)
  5. Clever planning or unfair play?
    exploring the economic and statistical impacts of tax avoidance by multinationals
    Author: Anzuini, Alessio; Pisano, Elena; Rossi, Luca; Sanelli, Alessandra; Tosti, Enrico; Zangari, Ernesto
    Published: [2023]
    Publisher:  Banca d'Italia, [Rom]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Questioni di economia e finanza / Banca d'Italia ; number 799 (October 2023)
    Subjects: profit shifting; tax avoidance; BEPS; Two Pillars; global minimum tax; officialstatistics; cross-border investments
    Scope: 1 Online-Ressource (circa 58 Seiten), Illustrationen
  6. Real estate investment via French OPCI
    tax aspects in France and in Germany
    Author: Leuschner, Sabine
    Published: [2015?]
    Publisher:  Interdisziplinäres Zentrum für Internationales Finanz- und Steuerwesen (IIFS), Universität Hamburg, Hamburg

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    Staats- und Universitätsbibliothek Bremen
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    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Print
    RVK Categories: PP 4005 ; PP 6015
    Series: Hefte zur internationalen Besteuerung ; Heft 199
    Subjects: Immobilienfonds; Investmentfonds; Steuerrecht; Frankreich; Deutschland; BEPS; Base Erosion and Profit Shifting
    Scope: VI, 48 Seiten
    Notes:

    OPCI = Organisme de Placement Collectif en Immobilier

    Masterarbeit, Universität Hamburg, 2015
  7. Steuerliche Rahmenbedingungen der Konzernfinanzierung mittels Finanzierungsgesellschaften
    Auswirkungen der aktuellen politischen Diskussion auf Finanzierungsentscheidungen
    Author: Schulz, Kerstin
    Published: [2015?]
    Publisher:  Interdisziplinäres Zentrum für Internationales Finanz- und Steuerwesen, Universität Hamburg, Hamburg

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    Staats- und Universitätsbibliothek Bremen
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    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Print
    RVK Categories: PP 3985 ; PP 6015
    Series: Hefte zur internationalen Besteuerung ; Heft 200
    Subjects: Konzern; Finanzierung; Internationale Unternehmensfinanzierung; Besteuerungsprinzip; EU-Steuerrecht; Doppelbesteuerung; Deutschland; BEPS; Base Erosion and Profit Shifting
    Scope: 56, XXX Seiten
    Notes:

    Masterarbeit, Universität Hamburg, 2015
  8. Access to Treaty Benefits
    Contributor: Auer, Desiree (Publisher); Dimitropoulou, Christina (Publisher)
    Published: [2021]; © 2021
    Publisher:  Linde, Wien

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    Max-Planck-Institut für Innovation und Wettbewerb / Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen, Bibliothek
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    Universitätsbibliothek der LMU München
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    Source: Union catalogues
    Contributor: Auer, Desiree (Publisher); Dimitropoulou, Christina (Publisher)
    Language: English
    Media type: Book
    ISBN: 9783707344066; 3707344061
    Other identifier:
    9783707344066
    RVK Categories: PP 6040
    Series: Series on international tax law ; volume 125
    Subjects: Vertrag; Auslegung; Internationales Steuerrecht; Vorteil
    Other subjects: Doppelbesteuerungsabkommen; BEPS; Treaty Shopping
    Scope: XIX, 473 Seiten, Illustrationen, Diagramme
  9. Base erosion, profit-shifting and developing countries
    Author: Crivelli, Ernesto; Keen, Michael; Mooij, Ruud A. de
    Published: 2015
    Publisher:  Oxford University Centre for Business Taxation, Oxford

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / Oxford University Centre for Business Taxation ; 15,09
    Subjects: Corporate income tax; BEPS; tax avoidance; international taxation
    Scope: Online-Ressource (26 S.), graph. Darst.
  10. A critical review of proposals for destination-based cash-flow corporate taxation as an international tax reform option
    Author: Cui, Wei
    Published: 2015
    Publisher:  Oxford University Centre for Business Taxation, Oxford

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / Oxford University Centre for Business Taxation ; 15,21
    Subjects: international taxation; destination-based taxation; corporate taxation; BEPS; US tax reform
    Scope: Online-Ressource (22, [4] S.)
  11. Assessing profit shifting using Country-by-Country Reports
    a non-linear response to tax rate differentials
    Author: Bratta, Barbara; Santomartino, Vera; Acciari, Paolo
    Published: June 2021
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Source: Union catalogues
    Language: English
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    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2021, 03
    Subjects: Profit shifting; BEPS; International taxation; corporate income tax; multinationals; country-by-country reporting
    Scope: 1 Online-Ressource (circa 81 Seiten), Illustrationen
  12. Reconciling tax and trade rules in the digitalised economy
    challenges for ASEAN and East Asia
    Author: Kelsey, Jane
    Published: August 2021
    Publisher:  Economic Research Institute for ASEAN and East Asia, [Jakarta]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: ERIA discussion paper series ; ERIA-DP-2021-28 = no. 395
    Subjects: electronic commerce; digital trade; digital services tax; CPTPP; RCEP; BEPS
    Scope: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  13. Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials
    Author: Bratta, Barbara; Santomartino, Vera; Acciari, Paolo
    Published: June 2021
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2020, 11
    Subjects: Profit shifting; BEPS; International taxation; corporate income tax; multinationals; country-by-country reporting
    Scope: 1 Online-Ressource (circa 81 Seiten)
  14. Profit Shifting by Japanese multinational corporations
    Author: Tomomi, Sakurai
    Published: September 2020
    Publisher:  Research Department, Policy Research Institute, MOF, Tokyo, Japan

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: PRI discussion paper series ; no. 20A, 13
    Subjects: Tax; Profit Shifting; BEPS; Multinational Corporations
    Scope: 1 Online-Ressource (circa 36 Seiten)
  15. What will the OECD BEPS indicators indicate?
    Author: Heckemeyer, Jost H.; Nicolay, Katharina; Spengel, Christoph
    Published: 2021
    Publisher:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to empirically... more

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    As part of its action plan against base erosion and profit shifting (BEPS), the OECD (2015) has proposed six indicators to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to empirically identify the scale and tax sensitivity of international profit shifting. In this paper, they discuss whether the proposed OECD indicators indeed represent methodological advances and critically assess their informative value. While a certain need for "easy-access" indicators to measure the relevance of the base erosion problem seems justified, their discussion reveals that the indicators come up with certain shortcomings, many of them acknowledged by the OECD (2015) itself, that prevent them from reliably tracing profit shifting activity in available international data. With one notable exception, the OECD’s indicators lack consistent counterfactuals and comparison groups which are essential benchmarks for the observed data. Even the most promising approaches require representative and timely data that covers firms' global activity, including tax haven operations. With better access to such high-quality micro-level data, it will be more promising to empirically isolate the effects of profit shifting from relocations of real economic activity and value creation.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/229144
    Edition: This version: January 2021
    Series: Discussion paper / ZEW ; no. 21, 005 (01/2021)
    Subjects: Tax policy; International Taxation; BEPS; OECD; Base Erosion and Profit Shifting
    Scope: 1 Online-Ressource (16 Seiten), Illustrationen
  16. Tax incentives, international commitments, and tax sufficiency
    another impossible trilogy
    Author: Barreix, Alberto; Velayos, Fernando
    Published: April 2021
    Publisher:  IDB, Inter-American Development Bank, [Washington, DC]

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    Series: Discussion paper / IDB, Inter-American Development Bank ; no IDB-DP-861
    Subjects: BEPS; fiscal incentives; income tax; tax avoidance; WTO
    Scope: 1 Online-Ressource (circa 24 Seiten), Illustrationen
  17. The multilateral legal instrument
    a developing country perspective
    Author: Tandon, Suranjali
    Published: 15-Feb-2018
    Publisher:  National Institute of Public Finance and Policy, New Delhi

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    Source: Union catalogues
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    Media type: Book
    Format: Online
    Series: Working paper / National Institute of Public Finance and Policy ; no. 220
    Subjects: BEPS; tax treaties; Multilateral Legal Instrument; Foreign investment
    Scope: 1 Online-Ressource (circa 26 Seiten), Illustrationen
  18. Quantifying the OECD BEPS indicators
    an update to BEPS Action 11
    Author: Klein, Daniel; Ludwig, Christopher A.; Nicolay, Katharina; Spengel, Christoph
    Published: 2021
    Publisher:  ZEW - Leibniz Centre for European Economic Research, Mannheim, Germany

    In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators,... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected indicators, provide a numerical update for recent periods using timely data and point out potential pitfalls when interpreting the indicator results. First, we transparently replicate Indicator 1, which intends to assess the disconnect between financial and real economic activities, and show a moderately decreasing trend of the indicator estimates. Second, replicating Indicator 4, which is based on a micro-data regression approach, we find that multinational firms have, on average, lower effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach. Third, the replication of Indicator 5, which intends to capture profit shifting through intangibles, shows a stable trend of the annual indicator estimates that extends beyond the OECD’s sample period. Yet, the simplistic design of all indicators comes at the price of making them vulnerable to a number of confounding factors and economic effects that go beyond profit shifting. Overall, we conclude that the proposed indicators in the Final Report on BEPS Action 11 provide only limited information on the extent of BEPS.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/231299
    Series: Discussion paper / ZEW ; no. 21, 013 (02/2021)
    Subjects: Tax; Tax policy; International Taxation; BEPS; OECD; Base Erosion and Profit Shifting; Business Taxation; Corporate Tax Regulations
    Scope: 1 Online-Ressource (42 Seiten), Illustrationen
  19. Real effects of an international tax reform for MNEs
    Author: Ortmann, Regina; Simons, Dirk; Voeller, Dennis
    Published: [2021]
    Publisher:  Arbeitskreis Quantitative Steuerlehre, Berlin

    With multinational enterprises (MNEs) centralizing production facilities, market countries claim not to receive their fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the... more

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    With multinational enterprises (MNEs) centralizing production facilities, market countries claim not to receive their fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the introduction of minimum taxation is being considered as a problem mitigating mechanism. We analyze theoretically the real effects of the aforementioned tax reform, i.e., MNEs' adjustments of production and sales decisions. Our findings show that the effects of an international tax reform on sales quantities depend on the properties of the underlying product markets. If national demand resembles characteristics of traditional industries, sales quantities remain unchanged. However, sales quantities are affected if specific demand characteristics of modern business models are assumed. For traditional industries a reformed tax regime increases tax revenues in high-tax market countries and even attracts production. In contrast, for modern business models tax revenues of high-tax countries can even decrease.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/240190
    Series: Arqus discussion paper ; no. 265 (August 2021)
    Subjects: BEPS; corporate taxation; minimum taxation; profit shifting; tax avoidance
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  20. Statistical methodology to estimate BEPS-related financial flows or tax-related illicit financial flows channelled via phantom trade
    Author: Amaral, Lucas Rodrigues; Barcarolo, Luciana
    Published: December 2020
    Publisher:  United Nations, Geneva

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: UNCTAD research paper ; No. 57
    Subjects: BEPS; BEPS risks; BEPS-related financial flows; artificial financial flows; commercial and tax-related illicit; financial flows; cross-border aggressive tax avoidance; international tax evasion; export transactions; cross-border trade
    Scope: 1 Online-Ressource (circa 19 Seiten), Illustrationen
  21. The BEPS Project
    achievements and remaining challenges
    Author: Laudage, Sabine
    Published: 2023
    Publisher:  German Institute of Development and Sustainability (IDOS) gGmbH, Bonn

    The Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD) and the G20 aims to reduce harmful tax avoidance and evasion by multinational enterprises (MNEs), which creates large losses in... more

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    The Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD) and the G20 aims to reduce harmful tax avoidance and evasion by multinational enterprises (MNEs), which creates large losses in governments’ revenues. In times of multiple crises, many governments urgently seek additional revenue sources to finance public expenditures for sustainable development. In particular, many low- and lower-middle-income countries have tax-to-GDP ratios of less than 15 per cent, which is insufficient to provide basic public goods such as health, education and infrastructure for their populations. This policy brief evaluates the achievements and remaining challenges of the BEPS Project to mobilise more domestic revenues, in particular in low- and middle-income countries (LMICs). After the financial crisis of 2009, the G20 mandated the OECD with the design and implementation of the BEPS Project. The goal was to identify and tackle the most pressing issues that led to the erosion of corporate tax bases in their member countries. A key issue is the phenomenon that MNEs avoid large amounts of tax by shifting their profits from affiliates in high-tax countries to affiliates in low-tax countries. In 2013, the OECD presented its 15-point agenda to tackle BEPS in OECD member states. However, global tax avoidance and profit shifting can only be effectively addressed if a large number of countries is on board. Thus, in 2016, the Project opened for non-OECD/G20 countries to join the Inclusive Framework on BEPS and the implementation process of the BEPS Action Plan. However, tax administrations of many LMICs complain about the highly complex rules designed under the BEPS Action Plan that are not adapted to their context-specific capacities and needs. Today, the Inclusive Framework on BEPS has 145 member countries, and the implementation of the BEPS Action Plan is almost finished. Preliminary academic evidence shows that the overall impact of the BEPS Project in reducing global tax avoidance and profit shifting is indeed limited. According to recent estimates, tax revenue losses due to profit shifting even increased from 9 to 10 per cent in the first years when anti-BEPS measures were implemented (see Wier & Zucman, 2022). Since there is no counterfactual world in which the BEPS Project did not take place, we can only assume that tax avoidance would have increased even more in the absence of the Project. However, the BEPS Project is still considered the biggest overhaul of global tax rules since the last century. Positive achievements include increased awareness of MNEs’ profit shifting behaviour, as well as the agreement on a global minimum tax. To tackle BEPS challenges more successfully – globally and in particular in LMICs – international tax coopera¬tion needs to become more effective in three dimensions: Inclusive decision-making process: Countries should show more political will to combat tax avoidance and stop blocking more comprehensive international tax reforms. Truly inclusive cooperation between OECD and non-OECD countries is needed. Mandatory implementation: Many BEPS Actions were voluntary standards and, thus, not many countries introduced them into their domestic tax laws. To fight BEPS effectively, more mandatory tax rules need to be included in future reform packages. Simplified rules: Several BEPS Actions were watered down and became highly complex because individual countries bargained for carve-outs. Future inter¬national tax rules need to be more ambitious and simplified in this regard. Bilateral and multilateral development cooperation agencies should provide low-income countries with capacity building and assistance in implementing tax rules.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    hdl: 10419/283118
    Series: IDOS policy brief ; 2023, 22
    Subjects: Fiskalpolitik; Weltwirtschaft; Politische Steuerung; Aktionsplan; Programm; Steuerhinterziehung; Steuersystem; Steuerpolitik; Steuerwettbewerb; Regulierung; Unternehmenspolitik; Tochtergesellschaft; Wirkung; Auswirkung; Domestic revenue mobilisation; tax avoidance; BEPS; Inclusive Framework; tax cooperation; mutinational enterprises
    Scope: 1 Online-Ressource (circa 10 Seiten), Illustrationen
  22. The economics of the global minimum tax
    Author: Schjelderup, Guttorm; Stähler, Frank
    Published: [2023]
    Publisher:  Norwegian School of Economics, Bergen, Norway

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    Language: English
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    hdl: 11250/3058117
    Series: Discussion paper / Department of Business and Management Science ; FOR 2023, 3 (March 2023)
    Subjects: Corporate taxation; BEPS; Pillar Two; minimum tax
    Scope: 1 Online-Ressource (circa 22 Seiten)