Exploring Residual Profit Allocation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Exploring Residual Profit Allocation write by Sebastian Beer. This book was released on 2020-02-28. Exploring Residual Profit Allocation available in PDF, EPUB and Kindle. Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ profit across countries on some formulaic basis. They have recently and rapidly come to prominence in policy discussions, yet almost nothing is known about their impact on revenue, investment and efficiency. This paper explores these issues, conceptually and empirically. It finds residual profits to be substantial, but concentrated in a relatively few MNEs, headquartered in few countries. The impact on tax revenue of reallocating excess profits under RPA, while adverse for investment hubs, appears beneficial for lower income countries even when the formula allocates by destination-based sales. The impact on investment incentives is ambiguous and specific both to countries and MNE groups; only if the rate of tax on routine profits is low does aggregate efficiency seem likely to increase.
Internal Revenue Bulletin
Internal Revenue Bulletin - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Internal Revenue Bulletin write by United States. Internal Revenue Service. This book was released on 2003. Internal Revenue Bulletin available in PDF, EPUB and Kindle.
Internal Revenue Cumulative Bulletin
Internal Revenue Cumulative Bulletin - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Internal Revenue Cumulative Bulletin write by United States. Internal Revenue Service. This book was released on 2003. Internal Revenue Cumulative Bulletin available in PDF, EPUB and Kindle.
Corporate Income Taxes under Pressure
Corporate Income Taxes under Pressure - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Corporate Income Taxes under Pressure write by Ruud A. de Mooij. This book was released on 2021-02-26. Corporate Income Taxes under Pressure available in PDF, EPUB and Kindle. The 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.
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint Inclusive Framework on BEPS
OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint Inclusive Framework on BEPS - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint Inclusive Framework on BEPS write by OECD. This book was released on 2020-10-14. OECD/G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint Inclusive Framework on BEPS available in PDF, EPUB and Kindle. The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. This report focuses on new nexus and profit allocation rules to ensure that, in an increasingly digital age, the allocation of taxing rights with respect to business profits is no longer exclusively circumscribed by reference to physical presence.
