Matches in SemOpenAlex for { <https://semopenalex.org/work/W2585392663> ?p ?o ?g. }
Showing items 1 to 80 of
80
with 100 items per page.
- W2585392663 abstract "Multinational companies have the opportunity to apply profit shifting strategies to reduce their tax payments in high-tax countries and minimize the overall effective tax burden on their global profits. Both the European Commission and the OECD have taken action to counter such tax planning strategies. This study provides a general insight into the effect of different profit shifting strategies on effective tax rates for cross-border investments between the 28 EU member states and the US. In particular, this study enhances the baseline findings of ongoing research conducted by ZEW on behalf of the European Commission. Specifically, this report presents the cost of capital (CoC) and the effective average tax rates (EATR) for cross-border investments between the 28 EU member states and the US distinguishing between scenarios that involve seven different tax planning strategies. The calculations are based on tax law data for the year 2015. The tax planning strategies considered use different forms of profit shifting via interest and royalty payments. To put the effectiveness of these tax-driven indirect investment strategies into perspective, this study compares the resulting CoC and EATR to corresponding results for the most tax-efficient way of directly financing the cross-border investment." @default.
- W2585392663 created "2017-02-10" @default.
- W2585392663 creator A5011165168 @default.
- W2585392663 creator A5013501075 @default.
- W2585392663 creator A5064586757 @default.
- W2585392663 creator A5083219051 @default.
- W2585392663 creator A5085629467 @default.
- W2585392663 date "2016-01-01" @default.
- W2585392663 modified "2023-09-24" @default.
- W2585392663 title "The impact of tax planning on forward-looking effective tax rates" @default.
- W2585392663 doi "https://doi.org/10.2778/584818" @default.
- W2585392663 hasPublicationYear "2016" @default.
- W2585392663 type Work @default.
- W2585392663 sameAs 2585392663 @default.
- W2585392663 citedByCount "1" @default.
- W2585392663 countsByYear W25853926632017 @default.
- W2585392663 crossrefType "posted-content" @default.
- W2585392663 hasAuthorship W2585392663A5011165168 @default.
- W2585392663 hasAuthorship W2585392663A5013501075 @default.
- W2585392663 hasAuthorship W2585392663A5064586757 @default.
- W2585392663 hasAuthorship W2585392663A5083219051 @default.
- W2585392663 hasAuthorship W2585392663A5085629467 @default.
- W2585392663 hasConcept C100001284 @default.
- W2585392663 hasConcept C111326686 @default.
- W2585392663 hasConcept C113216237 @default.
- W2585392663 hasConcept C144133560 @default.
- W2585392663 hasConcept C162077342 @default.
- W2585392663 hasConcept C162324750 @default.
- W2585392663 hasConcept C175444787 @default.
- W2585392663 hasConcept C181622380 @default.
- W2585392663 hasConcept C18547055 @default.
- W2585392663 hasConcept C2779836051 @default.
- W2585392663 hasConcept C2992476531 @default.
- W2585392663 hasConcept C51303962 @default.
- W2585392663 hasConcept C514942387 @default.
- W2585392663 hasConcept C551662922 @default.
- W2585392663 hasConcept C55214782 @default.
- W2585392663 hasConceptScore W2585392663C100001284 @default.
- W2585392663 hasConceptScore W2585392663C111326686 @default.
- W2585392663 hasConceptScore W2585392663C113216237 @default.
- W2585392663 hasConceptScore W2585392663C144133560 @default.
- W2585392663 hasConceptScore W2585392663C162077342 @default.
- W2585392663 hasConceptScore W2585392663C162324750 @default.
- W2585392663 hasConceptScore W2585392663C175444787 @default.
- W2585392663 hasConceptScore W2585392663C181622380 @default.
- W2585392663 hasConceptScore W2585392663C18547055 @default.
- W2585392663 hasConceptScore W2585392663C2779836051 @default.
- W2585392663 hasConceptScore W2585392663C2992476531 @default.
- W2585392663 hasConceptScore W2585392663C51303962 @default.
- W2585392663 hasConceptScore W2585392663C514942387 @default.
- W2585392663 hasConceptScore W2585392663C551662922 @default.
- W2585392663 hasConceptScore W2585392663C55214782 @default.
- W2585392663 hasLocation W25853926631 @default.
- W2585392663 hasOpenAccess W2585392663 @default.
- W2585392663 hasPrimaryLocation W25853926631 @default.
- W2585392663 hasRelatedWork W1726093653 @default.
- W2585392663 hasRelatedWork W1833344228 @default.
- W2585392663 hasRelatedWork W1999489518 @default.
- W2585392663 hasRelatedWork W2112537705 @default.
- W2585392663 hasRelatedWork W2264986016 @default.
- W2585392663 hasRelatedWork W2272975322 @default.
- W2585392663 hasRelatedWork W2600680084 @default.
- W2585392663 hasRelatedWork W2900194950 @default.
- W2585392663 hasRelatedWork W299564773 @default.
- W2585392663 hasRelatedWork W2996678800 @default.
- W2585392663 hasRelatedWork W3012559331 @default.
- W2585392663 hasRelatedWork W3013068181 @default.
- W2585392663 hasRelatedWork W3034717521 @default.
- W2585392663 hasRelatedWork W3092296945 @default.
- W2585392663 hasRelatedWork W3109617650 @default.
- W2585392663 hasRelatedWork W3124647678 @default.
- W2585392663 hasRelatedWork W3125336986 @default.
- W2585392663 hasRelatedWork W562592838 @default.
- W2585392663 hasRelatedWork W584818401 @default.
- W2585392663 hasRelatedWork W2278486319 @default.
- W2585392663 hasVolume "64" @default.
- W2585392663 isParatext "false" @default.
- W2585392663 isRetracted "false" @default.
- W2585392663 magId "2585392663" @default.
- W2585392663 workType "article" @default.