Jump to ContentJump to Main Navigation

You are looking at 1-20 of 21 items

  • Keywords: profit shifting x
Clear All Modify Search

View:

International Corporate Tax Avoidance

Alex Cobham and Petr Janský

in Estimating Illicit Financial Flows: A Critical Guide to the Data, Methodologies, and Findings

Published in print:
2020
Published Online:
March 2020
ISBN:
9780198854418
eISBN:
9780191888717
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854418.003.0005
Subject:
Economics and Finance, Financial Economics, Development, Growth, and Environmental

exy2Tax avoidance by multinational companies is the most widely recognised tax abuse, and also the most heavily researched aspect of illicit financial flows (IFF). This chapter provides a critical ... More


The Current International Tax Regime

Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

in Taxing Profit in a Global Economy

Published in print:
2021
Published Online:
March 2021
ISBN:
9780198808060
eISBN:
9780191845826
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198808060.003.0003
Subject:
Law, Company and Commercial Law

This chapter describes and evaluates the current regime for taxing the profit of companies in an international setting. It explains its basis in domestic law and international treaties and sets out ... More


The Corporate Tax Haven Index: A New Geography of Profit Shifting

Leyla Ates, Alex Cobham, Moran Harari, Petr Janský, Markus Meinzer, Lucas Millán, and Miroslav Palanský

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0006
Subject:
Economics and Finance, International, Microeconomics

In this chapter, we set out a new approach to the geography of profit shifting, based on a range of objectively verifiable criteria. These are combined in the Corporate Tax Haven Index, published for ... More


The BEPS Project: Long Live Arm’s Length

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0006
Subject:
Political Science, Public Policy

This chapter reveals the US government's struggles in assuming its usual leadership position in the Organisation for Economic Co-operation and Development (OECD) initiatives. This happened for ... More


Introduction

Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

in Taxing Profit in a Global Economy

Published in print:
2021
Published Online:
March 2021
ISBN:
9780198808060
eISBN:
9780191845826
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198808060.003.0001
Subject:
Law, Company and Commercial Law

The key problems confronting the international tax system are introduced in this chapter—including problems of tax avoidance through shifting profit to low tax countries, distortions to international ... More


New Proposals for IFF Indicators in the Sustainable Development Goals

Alex Cobham and Petr Janský

in Estimating Illicit Financial Flows: A Critical Guide to the Data, Methodologies, and Findings

Published in print:
2020
Published Online:
March 2020
ISBN:
9780198854418
eISBN:
9780191888717
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854418.003.0007
Subject:
Economics and Finance, Financial Economics, Development, Growth, and Environmental

The search for indicators for the UN target to reduce illicit financial flows (IFF) is complicated by data issues and the difficulties of estimating what is deliberately hidden. In this chapter, we ... More


Procuring Profit Shifting: The State Role in Tax Avoidance

Alex Cobham

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0007
Subject:
Law, Human Rights and Immigration

This chapter focuses on the role of states in actively procuring profit shifting across borders. The effects of global profit shifting and the associated revenue losses suffered by countries at every ... More


Taxing Profit in a Global Economy

Michael P. Devereux, Alan J. Auerbach, Michael Keen, Paul Oosterhuis, Wolfgang Schön, and John Vella

Published in print:
2021
Published Online:
March 2021
ISBN:
9780198808060
eISBN:
9780191845826
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198808060.001.0001
Subject:
Law, Company and Commercial Law

This book undertakes a fundamental review of the existing international regime for taxing business profit. It steps back from the current political debates on how to combat profit shifting and how ... More


From Hegemony to Transatlantic Tax Battle?

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0007
Subject:
Political Science, Public Policy

This chapter discusses the most recent developments in transatlantic bargaining over countermeasures to financial secrecy and corporate profit-shifting, and sketches several future scenarios based on ... More


How Big Are Illicit Financial Flows?: The Hot Phase of IFF Estimations

Joras Ferwerda and Brigitte Unger

in Combating Fiscal Fraud and Empowering Regulators: Bringing tax money back into the COFFERS

Published in print:
2021
Published Online:
February 2021
ISBN:
9780198854722
eISBN:
9780191888922
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854722.003.0005
Subject:
Economics and Finance, International, Microeconomics

In recent years several leaks have given us insight into how the wealthy and criminals hide their money. The boom of leaks has resulted in a ‘hot phase’ in tax regulation. As a result, the number of ... More


The difficulty of building comprehensive tax avoidance data

Prem Sikka

in Data in Society: Challenging Statistics in an Age of Globalisation

Published in print:
2019
Published Online:
May 2020
ISBN:
9781447348214
eISBN:
9781447348269
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781447348214.003.0018
Subject:
Sociology, Social Research and Statistics

Tax avoidance has become a prominent feature of contemporary media coverage. It shows that complex corporate structures and transactions are used at home and abroad to enable corporations and wealthy ... More


Conclusion: Estimating illicit financial flows

Alex Cobham and Petr Janský

in Estimating Illicit Financial Flows: A Critical Guide to the Data, Methodologies, and Findings

Published in print:
2020
Published Online:
March 2020
ISBN:
9780198854418
eISBN:
9780191888717
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854418.003.0008
Subject:
Economics and Finance, Financial Economics, Development, Growth, and Environmental

This book asks: Which flows fall under the umbrella term, ‘illicit financial flows’ (IFF)? How will progress in reducing them be measured? How will that progress be achieved? And who is ultimately ... More


Estimating Illicit Financial Flows: A Critical Guide to the Data, Methodologies, and Findings

Alex Cobham and Petr Janský

Published in print:
2020
Published Online:
March 2020
ISBN:
9780198854418
eISBN:
9780191888717
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854418.001.0001
Subject:
Economics and Finance, Financial Economics, Development, Growth, and Environmental

Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which erodes government revenues and drives corruption in countries rich and poor. In 2015, the countries of the ... More


Some Aspects of the Architecture of International Tax Reform (and Their Human Rights–Related Consequences)

Michael Lennard

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0010
Subject:
Law, Human Rights and Immigration

This chapter looks at how the international tax norm-setting mechanism may positively or negatively affect attainment of the Sustainable Development Goals and the achievement of human rights. It is ... More


Self-Help and Altruism: Protecting Developing Countries’ Tax Revenues

Michael C. Durst

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0015
Subject:
Economics and Finance, International, Macro- and Monetary Economics

This chapter (i) examines the historical factors that have led to base erosion around the world, (ii) considers from a political standpoint the problem faced by developing countries wishing to ... More


The Taxation of Multinational Enterprises

Lee Corrick

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0008
Subject:
Economics and Finance, International, Macro- and Monetary Economics

The OECD’s work on tax base erosion and profit shifting (BEPS) and automatic exchange of information, with strong political support from the G20, will pave the way for rehabilitating the global tax ... More


Fiscal autonomy and tax competition

Peter Dietsch

in Catching Capital: The Ethics of Tax Competition

Published in print:
2015
Published Online:
August 2015
ISBN:
9780190251512
eISBN:
9780190251543
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190251512.003.0002
Subject:
Philosophy, Political Philosophy, Moral Philosophy

The chapter establishes the concept of fiscal autonomy as the normative criterion the book will use to evaluate tax competition. After presenting a taxonomy of the various kinds of tax competition ... More


Trade Estimates

Alex Cobham and Petr Janský

in Estimating Illicit Financial Flows: A Critical Guide to the Data, Methodologies, and Findings

Published in print:
2020
Published Online:
March 2020
ISBN:
9780198854418
eISBN:
9780191888717
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198854418.003.0003
Subject:
Economics and Finance, Financial Economics, Development, Growth, and Environmental

International trade plays an important role in some of the most prominent studies aimed at estimating the scale of illicit financial flows (IFF). This chapter provides a critical survey of the ... More


Hanging Together: A Multilateral Approach to Taxing Multinationals

Reuven S. Avi-Yonah

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0005
Subject:
Economics and Finance, International, Macro- and Monetary Economics

The recent revelation that many multinational enterprises (MNEs) pay very little tax to the countries they operate in has led to various proposals to change the ways they are taxed. Most of these ... More


The International Element

Peter Alldridge

in Criminal Justice and Taxation

Published in print:
2017
Published Online:
April 2017
ISBN:
9780198755838
eISBN:
9780191816963
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198755838.003.0008
Subject:
Law, Criminal Law and Criminology, Law of Obligations

The chapter deals with the tax evasion and avoidance issues involved in placing money elsewhere, especially ‘offshore’. HSBC Suisse and the Panama Papers have given a glimpse of the extent of the ... More


View: