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来源类型Working Paper
规范类型工作论文
来源IDWorking Paper15-14
The OECD's "Action Plan" to Raise Taxes on Multinational Corporations
Gary Clyde Hufbauer; Euijin Jung; Tyler Moran; Martin Vieiro
发表日期2015-09-01
出版年2015
语种英语
摘要

Hufbauer and colleagues critically evaluate the Organization for Economic Cooperation and Development’s ambitious multipart project titled Base Erosion and Profit Shifting (BEPS), which contains 15 "Actions" to prevent multinational corporations (MNCs) from escaping their "fair share" of the tax burden. Spurred by G-20 finance ministers, the OECD recommends changes in national legislation, revision of existing bilateral tax treaties, and a new multilateral agreement for participating countries. The proposition that MNCs need to pay more tax enjoys considerable political resonance as government budgets are strained, the world economy is struggling, income inequality is rising, and the news media have publicized instances of corporations legally lowering their global tax burdens by reporting income in low-tax jurisdictions and expenses in high-tax jurisdictions. Given that the US system taxes MNCs more heavily than other advanced countries and provides fewer tax incentives for research and development (R&D), implementation of the BEPS Actions would drive many MNCs to relocate their headquarters to tax-friendly countries and others to offshore significant amounts of R&D activity.

主题Taxes
URLhttps://www.piie.com/publications/working-papers/oecds-action-plan-raise-taxes-multinational-corporations
来源智库Peterson Institute for International Economics (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/454127
推荐引用方式
GB/T 7714
Gary Clyde Hufbauer,Euijin Jung,Tyler Moran,et al. The OECD's "Action Plan" to Raise Taxes on Multinational Corporations. 2015.
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