The corporate tax haven index: A new geography of profit shifting
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Dosyalar
Tarih
2020
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
IES Working Paper
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
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.
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Künye
Ates, L., Cobham, A., Harari, M., Janský, P., Meinzer, M., Millan-Narotzky, L., & Palanský, M. (2020). The Corporate Tax Haven Index: A new geography of profit shifting (No. 38/2020). IES Working Paper.
