| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP16675 |
| DP16675 Multinationals’ Sales and Profit Shifting in Tax Havens | |
| Farid Toubal; Sébastien Laffitte | |
| 发表日期 | 2021-10-29 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | We show that U.S. multinationals record sales and the profit from these sales in tax havens, while their goods and services are physically sold in other countries. We propose a framework illustrating the strategy of sales shifting. Our results reveal the importance of tax havens which attract a disproportionate fraction of worldwide sales. Our quantification shows a large contribution of sales shifting to multinationals’ profit shifting that amounts to $80bn in 2013. Our findings suggest that international corporate tax rules based on sales may not efficiently address profit shifting if the policy designs are unable to identify sales by destination. |
| 主题 | International Trade and Regional Economics ; Public Economics |
| 关键词 | Multinational firms International taxation Tax avoidance Transfer pricing Tax havens Profit shifting Sales shifting |
| URL | https://cepr.org/publications/dp16675 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/545613 |
| 推荐引用方式 GB/T 7714 | Farid Toubal,Sébastien Laffitte. DP16675 Multinationals’ Sales and Profit Shifting in Tax Havens. 2021. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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