English, PDF, 758kb
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.
English, PDF, 592kb
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.
English, PDF, 548kb
This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries.
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.
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.
On January 26th and 27th the Ministry of Regional Development of Ukraine and the OECD organised a seminar in Kiyv focusing on recent decentralisation and territorial reforms in Ukraine and in OECD countries. T
Comments on the draft OECD Best Practice Principles on Stakeholder Engagement in Regulatory Policy are to be sent to email@example.com by 15 March 2017.
Work with OECD non-member countries, the LAC region, Southeast Asia and MENA.
It provides a comprehensive perspective in designing a coherent and focused integrity and anti-corruption strategy for the public sector and society as a whole.
OSINERGMIN, the Supervisory Agency for Investment in Energy and Mining of Peru, advances in transparency and accountability to improve its regulation.