Working Papers


  • 6-February-2017

    English, PDF, 548kb

    Anti-avoidance rules against international tax planning: A classification

    This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries.

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  • 6-February-2017

    English, PDF, 651kb

    International differences in corporate taxation, foreign direct investment and tax revenue

    This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems.

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  • 6-February-2017

    English, PDF, 763kb

    Debt and tax planning by multinationals

    Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location.

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  • 6-February-2017

    English

    International differences in corporate taxation, foreign direct investment and tax revenue

    This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems.

    Related Documents
  • 6-February-2017

    English

    International tax planning, competition and market structure

    This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented empirically to our knowledge. This paper aims to fill this gap.

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  • 6-February-2017

    English

    Debt and tax planning by multinationals

    Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location.

    Related Documents
  • 6-February-2017

    English

    Anti-avoidance rules against international tax planning: A classification

    This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries.

    Related Documents
  • 6-February-2017

    English

    Tax planning by multinational firms: Firm-level evidence from a cross-country database

    This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs).

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  • 6-February-2017

    English

    International tax planning and fixed investment

    This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions.

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  • 6-February-2017

    English

    Innovation, patent location and tax planning by multinationals

    This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10.

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