Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

Medientyp: E-Book

Titel: Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms : Issues and Options for Reform

Beteiligte: Fuest, Clemens [VerfasserIn]; Spengel, Christoph [Sonstige Person, Familie und Körperschaft]; Finke, Katharina [Sonstige Person, Familie und Körperschaft]; Heckemeyer, Jost [Sonstige Person, Familie und Körperschaft]; Nusser, Hannah [Sonstige Person, Familie und Körperschaft]

Erschienen: [S.l.]: SSRN, [2013]

Umfang: 1 Online-Ressource (30 p)

Sprache: Englisch

DOI: 10.2139/ssrn.2303676

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Anmerkungen: Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 30, 2013 erstellt

Beschreibung: This paper discusses the issue of profit shifting and ‘aggressive' tax planning by multinational firms. The paper makes two contributions. Firstly, we provide some background information to the debate by giving a brief overview over existing empirical studies on profit shifting and by describing arrangements for IP-based profit shifting which are used by the companies currently accused of avoiding taxes. We then show that preventing this type of tax avoidance is, in principle, straightforward. Secondly, we argue that, in the short term, policy makers should focus on extending withholding taxes in an internationally coordinated way. Other measures which are currently being discussed, in particular unilateral measures like limitations on interest and license deduction, fundamental reforms of the international tax system and country-by-country reporting, are either economically harmful or need to be elaborated much further before their introduction can be considered

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