Part I Introduction and Background

Shafik Hebous

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Author: Mr. Shafik Hebous

Language:: English

Keywords:: Profit shifting; tax competition; tax avoidance; international cooperation; tax reform; multinationals; digitalization; cost of capital; business organization; tax framework; business model; multinational enterprise; Corporate income tax; Income tax systems; Cash-flow tax; Personal income tax; Corporate taxes; Global

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Abstract

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 topics have long been discussed among tax experts from academia, businesses and policy circles. Recently, increased strains on government budgets after the global financial crisis and information that journalists have revealed about the very low global taxation of some large and profitable multinational corporations have triggered political and popular upheaval going far beyond the small group of tax insiders.

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