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- W2886144616 abstract "This dissertation provides new insights into the tax-minimization potentialof profit shifting within multinationals. It identifies representative taxplanning arrangements and analyses their impact on the cost of capital andeffective average tax rates of cross-border investments between EU memberstates and the United States using the Devereux/Griffith model. Inaddition, this dissertation provides arguments for and analyses the effectsof different methods for extending the taxation of interest and royaltiesat source. It empirically investigates whether companies substitute betweendifferent profit-shifting channels, as well as how this affects theeffectiveness of existing regulations for source-based taxation ofintragroup payments. Finally, the dissertation presents alternativemeasures for extending taxation of interest and royalties at source. Ithighlights the different objectives and effects of these measures andprovides rough estimates of the tax revenue gains and losses resulting fromtwo of these reform options in selected countries." @default.
- W2886144616 created "2018-08-22" @default.
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- W2886144616 date "2018-01-01" @default.
- W2886144616 modified "2023-09-23" @default.
- W2886144616 title "Profit shifting within multinationals : an analysis of its tax-minimization potential and of anti-avoidance measures that extend taxation of interest and royalties at source" @default.
- W2886144616 hasPublicationYear "2018" @default.
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