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  1. Suomalaiset yritykset kansainvälisten veroreformien pyörteissä
    Author: Ropponen, Olli; Viertola, Marika; Kari, Seppo; Valkonen, Tarmo
    Published: 2023
    Publisher:  Taloustieto Oy, Helsinki

    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... more

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DSP 284
    Inter-library loan:
    No inter-library loan

     

    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 Etla Report the most central corporate tax reform proposals and evaluate their effects on the tax burden of the Finnish companies and on the tax revenues in Finland. The common consolidated corporate tax base (CCCTB) proposed by the OECD, would reduce the investment incentives by increasing the tax burden of companies. It would also reduce the corporate tax revenues in Finland. The reallocation of residual profits (Pillar 1) would neither affect Finnish companies nor tax revenues in Finland. Minimum tax (Pillar 2) is the only reform that provides favorable outcomes for both companies and government. It increases the investment incentives of companies by reducing their tax burden, while at the same time increasing the tax revenues in Finland. The proposed 15 percent minimum tax rate is better option from both the company and the government perspective than higher minimum tax rates.

     
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    Source: Union catalogues
    Language: Finnish
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/274232
    Series: ETLA raportti ; 138
    Subjects: International corporate taxation; Multinational enterprises (MNEs); Investments; Business in Europe: Framework for Income Taxation (BEFIT); Pillar 1; Pillar 2; Common (Consolidated) Corporate Tax Base (C(C)CTB)
    Scope: 1 Online-Ressource (circa 66 Seiten), Illustrationen
  2. Pillar 2's Impact on Tax Competition
    Author: Devereux, Michael P.; Vella, John; Wardell-Burrus, Heydon
    Published: 26 August 2022
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    No inter-library loan
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2022, 11
    Subjects: Pillar 2; Inclusive Framework; Minimum Tax; International Tax; Tax Competition; OECD; Tax Reform; Incentives; GloBE; Corporation Tax
    Scope: 1 Online-Ressource (circa 58 Seiten), Illustrationen