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Displaying results 1 to 10 of 10.

  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

    Location:
    Europa-Universität Viadrina, Universitätsbibliothek
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
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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. Access to Treaty Benefits
    Contributor: Auer, Desiree (Publisher); Dimitropoulou, Christina (Publisher)
    Published: [2021]; © 2021
    Publisher:  Linde, Wien

    Location:
    Max-Planck-Institut für Innovation und Wettbewerb / Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen, Bibliothek
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    Location:
    Universitätsbibliothek der LMU München
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    Unlimited inter-library loan, copies and loan
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    Content information
    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
  4. 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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    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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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 ; 2020, 11
    Subjects: Profit shifting; BEPS; International taxation; corporate income tax; multinationals; country-by-country reporting
    Scope: 1 Online-Ressource (circa 81 Seiten)
  5. 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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    Verlag (kostenfrei)
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    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 15
    Inter-library loan:
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    Location:
    Universitätsbibliothek Mannheim
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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
  6. 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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    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    Keine Rechte
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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
  7. 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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    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 779
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    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
  8. 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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    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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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 ; 2021, 03
    Subjects: Profit shifting; BEPS; International taxation; corporate income tax; multinationals; country-by-country reporting
    Scope: 1 Online-Ressource (circa 81 Seiten), Illustrationen
  9. 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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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 103
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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
  10. 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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    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 15
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Mannheim
    Inter-library loan:
    No inter-library loan

     

    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