Gateway to Think Tanks
来源类型 | Working Paper |
规范类型 | 工作论文 |
来源ID | Working 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 |
URL | https://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. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
wp15-14.pdf(207KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。