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- W2886589015 abstract "The OECD Base Erosion Profit Shifting (BEPS) Initiative as well as the current fairness oriented public discussion regarding the taxation of digital business models highlight the importance and complexity of the arm's length principle. In a theoretical model of an internationally fragmented digital good's production process, we show that fairness considerations of tax authorities (namely inequity aversion) can result in a falling apart between a perceived fair and arm's length distribution of profits across tax jurisdictions. Our model predicts that a multinational firm follows the fundamental paradigm of international taxation, i.e. the arm's length principle, to properly incentivize internal agents involved in the production of a digital good. However, with inequity averse tax authorities, we find that tax authorities prefer a more equal distribution of profits compared to the arm's length allocation. From a multinational firm's perspective, inequity aversion among tax authorities dampens the strategic effect to - in accordance with arm's length principle - shift profits to low tax countries." @default.
- W2886589015 created "2018-08-22" @default.
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- W2886589015 date "2018-07-06" @default.
- W2886589015 modified "2023-09-23" @default.
- W2886589015 title "Fairness and the arm's length principle in a digital economy" @default.
- W2886589015 doi "https://doi.org/10.20385/2365-3361/2018.42" @default.
- W2886589015 hasPublicationYear "2018" @default.
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