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    Positive spillovers in international corporate taxation and the European Union
    (Kluwer Law Int, 2020) Ateş, Leyla; Harari, Moran; Meinzer, Markus
    The international spillover effects of specific domestic policies and practices have been subjected to increasing scrutiny from a range of international organizations, academia, and civil institutions with tax policy and practice both central in this discussion. Nevertheless, the extant international tax spillover analyses explore a limited set of spilloter pathways or indicators that have ken criticized in the literature for not being sufficiently inclusive. The focus of article is on a newly launched index that includes a comprehensive set of plausible pathways in which spillovers mix. The Corporate Tax Haven Index (CTHI) explores twenty key tax spillover indicators under fite categories and assesses sixty-four countries' tax systems in order to identify policies that should be considered for corporate tax reform to mitigate cross-border tax spillovers. This article particularly aims to highlight international corporate tax spillover pathways in the European Union Member States' domestic tax laws, regulations and documented administrative practices but limits its scope to domestic tax rules that dispense with positive spillovers. Finally, it analyses Member States' current performance and concludes with recommendations for future tax reforms in the European Union.
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    The corporate tax haven index: A new geography of profit shifting
    (IES Working Paper, 2020) Ateş, Leyla; Cobham, Alex; Harari, Moran; Janský, Petr; Meinzer, Markus; Millán, Lucas; Palanský, Miroslav
    In recent years, major data leaks from the Lux Leaks to the Paradise Papers have revealed the extent and systematic nature of the efforts of multinational corporations and their professional advisers to minimize their global tax payments. Central to these efforts are the deeply flawed international tax rules set by the Organization of Economic Co-operation and Development (OECD), and the role of individual jurisdictions that compete to attract the shifting of profits at the expense of the countries where multinationals’ real economic activity takes place. But those leaks, and the limited accounting data that multinationals are required to publish, provide only the most partial basis to analyse the relative importance of profit shifting jurisdictions or corporate tax havens.