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Chapter 8 Are Tax Treaties Worth It for Developing Economies? »
Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed
Series: Books
Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 26 February 2021
ISBN: 9781513511771
Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform
Introduction The complex interaction—and possible overlap—between different tax jurisdictions justifies coordination efforts to avoid double taxation, which can harm international tr...
Chapter 13 Destination-Based Taxation: A Promising but Risky Destination »
Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed
Series: Books
Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 26 February 2021
ISBN: 9781513511771
Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform
Introduction Country-specific origin-based profit taxes are marked by profit shifting and tax competition (see Chapter 6). Incentives for profit shifting can be mitigated, but not el...
Chapter 5 Difficulties in Determining and Enforcing Source-Based Taxes »
Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed
Series: Books
Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 26 February 2021
ISBN: 9781513511771
Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform
Introduction At the heart of the current international tax architecture, which grants primary taxing rights to source countries, is the need to determine how much profit each country...
Chapter 14 Formulary Apportionment in Theory and Practice »
Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed
Series: Books
Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 26 February 2021
ISBN: 9781513511771
Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform
Introduction The current international tax system, which is based on separate accounting for corporate affiliates trading at arm’s length prices, is increasingly viewed as prone to a...
Chapter 4 Global Firms, National Corporate Taxes: An Evolution of Incompatibility »
Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed
Series: Books
Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 26 February 2021
ISBN: 9781513511771
Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform
How did the rise of multinational enterprises put pressure on the prevailing international corporate tax framework? Multinational enterprises, and firms with market power, are not new phenomena, nor is the c...
Chapter 6 Has Tax Competition Become Less Harmful? »
Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed
Series: Books
Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 26 February 2021
ISBN: 9781513511771
Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform
Introduction Countries compete over productive capital and paper profits. Taxation has been one important element in the set of policy instruments regarding competition....
Chapter 1 Introduction »
Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed
Series: Books
Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 26 February 2021
ISBN: 9781513511771
Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform
In recent years, newspaper headlines have featured terms such as “digital service taxes,” “paradise papers,” and “tax wars,” all referring to various issues in international taxation. These and related topic...
Chapter 7 Residence-Based Taxation: A History and Current Issues »
Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed
Series: Books
Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 26 February 2021
ISBN: 9781513511771
Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform
Introduction As discussed in previous chapters, source-based taxation faces many difficulties: it is increasingly difficult—conceptually and practically—to allocate profits to where...
Chapter 12 Residence-Based Taxation: Is There a Way Forward? »
Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed
Series: Books
Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 26 February 2021
ISBN: 9781513511771
Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform
Introduction The world is in a state of fairly deep confusion regarding whether the international tax system is to be moved toward or away from residence-based corporate taxation. Ch...
Chapter 15 Resource-Rich Developing Countries and International Tax Reforms »
Source: Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed
Series: Books
Author(s): Ruud A. Mooij , Alexander Klemm , and Victoria Perry
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 26 February 2021
ISBN: 9781513511771
Keywords: Tax competition, Tax avoidance, International cooperation, Tax reforms, Multinational corporations, Profit shifting, tax competition, tax avoidance, international cooperation, tax reform
Introduction Resource-rich countries can collect revenues from natural resources to support economic development and structural transformation, although often the revenue potential i...