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Taxing Multinationals in Europe
Author:
Ernesto Crivelli
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,
Ruud A. de Mooij
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J. E. J. De Vrijer
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Mr. Shafik Hebous
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Mr. Alexander D Klemm
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Series:
Departmental Papers
Volume/Issue:
Volume 2021: Issue 012
Language:
English
Publication Date:
25 May 2021
DOI:
https://doi.org/10.5089/9781513570761.087
ISBN:
9781513570761
ISSN:
2616-5333
Pages:
60
Keywords:
Europe; International taxation; Corporate taxation; Multinational corporations; Corporate profits; Tax competition; MNE profits; revenue effect; EU code of conduct; effects of the CCCTB reform; profit shifting; Corporate income tax; Corporate taxes; Competition; Formula apportionment; Global
Legal-disclaimer:
The Departmental Paper Series presents research by IMF staff on issues of broad regional or cross-country interest. The views expressed in this paper are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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This paper aims to contribute to the European policy debate on corporate income tax reform in three ways. First, it takes a step back to review the performance of the CIT in Europe over the past several decades and the important role played by MNEs in European economies. Second, it analyses corporate tax spillovers in Europe with a focus on the channels and magnitudes of both profit shifting and CIT competition. Third, the paper examines the progress made in European CIT coordination and discusses reforms to strengthen the harmonization of corporate tax policies, in order to effectively reduce both tax competition and profit shifting.
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Cover Departmental Papers
Departmental Papers
ISSN:
2616-5333
Publisher:
International Monetary Fund