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Author: J. Lorié
Publisher: Springer
Published: 2006-09-22
Total Pages: 486
ISBN-13: 0230625703
DOWNLOAD EBOOKThis book looks at concerns in the EU about differences in company tax rates, exchange rate changes, and inflation differentials, building an analytical model which includes the finance decision of firms, particularly those decisions which have a strong tax component.
Author: OECD
Publisher: OECD Publishing
Published: 1998-05-19
Total Pages: 82
ISBN-13: 9264162941
DOWNLOAD EBOOKTax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author: Dorian L. Peters
Publisher:
Published: 2015
Total Pages: 171
ISBN-13: 9781634837750
DOWNLOAD EBOOKCongress and the Obama Administration have expressed interest in addressing multinational corporations' ability to shift profits into low- and no-tax countries with little corresponding change in business operations. Several factors appear to be driving this interest. Economists have estimated that profit shifting results in significant tax revenue losses annually, implying that reducing the practice could help address deficit and debt concerns. Profit shifting and base erosion are also believed to distort the allocation of capital as investment decisions are overly influenced by taxes. Fairness concerns have also been raised. If multinational corporations can avoid or reduce their taxes, other taxpayers (including domestically focused businesses and individuals) may perceive the tax system as unfair. At the same time, policymakers are also concerned that American corporations could be unintentionally harmed if careful consideration is not given to the proper way to reduce profit shifting. This book is intended to assist Congress as it considers what, if any, action to curb profit shifting. This book discusses the methods used for shifting profits only to the extent that it is necessary for interpreting the data or discussing policy options. In addition, this book addresses tax havens; basic concepts and policy issues of U.S. international corporate taxation; and reforms of U.S. international taxation.
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
Published: 2021-02-26
Total Pages: 388
ISBN-13: 1513511777
DOWNLOAD EBOOKThe book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author: Michael Emerson
Publisher: CEPS
Published: 2007
Total Pages: 152
ISBN-13: 9290797339
DOWNLOAD EBOOKAuthor: Jennifer Blouin
Publisher: Now Pub
Published: 2012
Total Pages: 78
ISBN-13: 9781601985323
DOWNLOAD EBOOKTaxation of Multinational Corporations aggregates the large body of international tax literature succinctly in one location
Author: Deloitte Global Tax Center
Publisher: Kluwer Law International B.V.
Published: 2018-05-17
Total Pages: 938
ISBN-13: 9041190694
DOWNLOAD EBOOKQuick Reference to European VAT Compliance provides the information necessary to deal with common compliance challenges via a format that allows readers to readily locate pertinent guidance when needed. This highly practical reference distills the problem-solving process by anticipating the relevant challenges and providing reliable help. Quick Reference to European VAT Compliance consists of two distinct sections: - An overview of how the various VAT systems in Europe work, with particular attention paid to compliance issues; and - Detailed, country-specific VAT compliance profiles for each EU Member State plus Iceland, Norway and Switzerland. Authored by the experts at Deloitte's Global Tax Center (Europe), Quick Reference to European VAT Compliance is an indispensable tool for professionals seeking to proactively manage VAT compliance.
Author: Agustin Velasquez
Publisher: International Monetary Fund
Published: 2019-06-17
Total Pages: 35
ISBN-13: 1498321143
DOWNLOAD EBOOKHours worked vary widely across countries and over time. In this paper, we investigate the role played by taxation in explaining these differences for EU New Member States. By extending a standard growth model with novel data on consumption and labor taxes, we assess the evolution of trends in hours worked over the 1995-2017 period. We find that the inclusion of tax rates in the model significantly improves the tracking of hours. We also estimate the elasticity of hours (and its different margins) to quantify the deadweight loss introduced by consumption and labor taxes. We find that these taxes explain a large share of labor supply differences across EU New Member States and that the potential gains from policy actions are noteworthy.
Author: John Parke Young
Publisher:
Published: 1925
Total Pages: 588
ISBN-13:
DOWNLOAD EBOOKAuthor: Claudio Radaelli
Publisher: Routledge
Published: 2013-01-11
Total Pages: 270
ISBN-13: 1135106312
DOWNLOAD EBOOKThis study explores the formation of the European Union's tax policy and asks why member states did not raise objections to it. The author's analysis is enriched by two further levels of inquiry. Firstly, he examines the 'Europeanization' of domestic tax policy in Italy and the UK, asking how domestic policy has changed and what is meant by 'Europeanization'. Secondly, he puts the European Union tax policy in the wider context of tax globalization. Will the liberalization of capital movement, tax havens and the flexibility of multinationals in managing their taxable incomes wreck the European Union's fragile tax policies?
