The Pillar Two Global Minimum Tax
Download The Pillar Two Global Minimum Tax PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get The Pillar Two Global Minimum Tax book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages.
The 'Pillar Two' Global Minimum Tax
Author: Werner Haslehner
language: en
Publisher: Edward Elgar Publishing
Release Date: 2024-08-06
Bringing together leading experts in the field of tax law, this book comprehensively analyses the new global minimum taxation regime for multinational companies. Not only does it consider this unprecedented diplomatic achievement in its historic, economic and political context, but the book also explores the intricate technical detail of the GloBE model rules.
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Author: Sebastian Beer
language: en
Publisher: International Monetary Fund
Release Date: 2018-07-23
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
Taxing Profit in a Global Economy
Author: Michael P. Devereux
language: en
Publisher: Oxford University Press
Release Date: 2020-09-29
1:Introduction 2:Key issues in taxing profit 3:The current international tax system 4:Fundamental reform options 5:Basic choices in considering reform 6:Residual profit allocation by income 7:Destination-based cash flow taxation.