6-February-2017
English, PDF, 651kb
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.
6-February-2017
English, PDF, 763kb
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.
6-February-2017
English
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.
6-February-2017
English
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.
6-February-2017
English
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.
6-February-2017
English
This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries.
6-February-2017
English
This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs).
6-February-2017
English
The Portuguese economy is gradually recovering from a deep recession thanks to a broad structural reform agenda that has led to rising economic growth, falling unemployment and remarkable progress in export performance.
6-February-2017
English
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.
6-February-2017
English
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.