Transfer pricing, tax havens and global governance
Bhat, Ganapati
Transfer pricing, tax havens and global governance - Online-Ressource, 46 S. - DIE Discussion Paper Bd. 7/2009 . - DIE Discussion Paper Bd. 7/2009 .
Veröffentlichungsversion
Open Access unbekannt Open Access http://purl.org/coar/access_right/c_abf2
Abstract: "Tax-motivated transfer pricing has attracted world attention owing to the existence of low-tax jurisdictions and the volume of the activities of multinational corporations (MNCs). MNCs have many instruments for shifting profits through transfer pricing, and tax havens provide ample opportunity for this. Tax havens pose the threat of capital flight and income shifting from high-tax countries. At present, there are two ways of tackling this problem: by applying the arm's length principle to determine the tax payable by MNCs in a particular jurisdiction or by using a formula to allocate tax payable by MNCs between countries. Based on various studies conducted so far, this paper summarizes the advantages and disadvantages of these methods in solving the problem of profit-shifting by MNCs. The predicament is truly global in nature, and no single country or group of countries can hope to resolve it. It is high time a global institution was set up to calculate MNCs' worldwide income and
Deposit Licence - Keine Weiterverbreitung, keine Bearbeitung
9783889854551
urn:nbn:de:0168-ssoar-194019 urn oai:gesis.izsoz.de:document/19401
19,O08 dnb
119157833X DE-101
Multinationales Unternehmen
Pretiale Lenkung
Verrechnungspreis
Gewinnverlagerung
Steueroase
Besteuerungsverfahren
Global Governance
(stw)Multinationales Unternehmen (stw)Verrechnungspreis (stw)Gewinnverlagerung (stw)Steueroase (stw)Besteuerungsverfahren (stw)Global Governance (stw)Welt (thesoz)multinationales Unternehmen (thesoz)Gewinnverteilung (thesoz)Steuerflucht (thesoz)Global Governance (thesoz)Gewinn (thesoz)Besteuerung (thesoz)Gewinn- und Verlustrechnung Verrechnungspreis Gewinnverlagerung Steueroase Steuerbemessung Graue Literatur
Transfer pricing, tax havens and global governance - Online-Ressource, 46 S. - DIE Discussion Paper Bd. 7/2009 . - DIE Discussion Paper Bd. 7/2009 .
Veröffentlichungsversion
Open Access unbekannt Open Access http://purl.org/coar/access_right/c_abf2
Abstract: "Tax-motivated transfer pricing has attracted world attention owing to the existence of low-tax jurisdictions and the volume of the activities of multinational corporations (MNCs). MNCs have many instruments for shifting profits through transfer pricing, and tax havens provide ample opportunity for this. Tax havens pose the threat of capital flight and income shifting from high-tax countries. At present, there are two ways of tackling this problem: by applying the arm's length principle to determine the tax payable by MNCs in a particular jurisdiction or by using a formula to allocate tax payable by MNCs between countries. Based on various studies conducted so far, this paper summarizes the advantages and disadvantages of these methods in solving the problem of profit-shifting by MNCs. The predicament is truly global in nature, and no single country or group of countries can hope to resolve it. It is high time a global institution was set up to calculate MNCs' worldwide income and
Deposit Licence - Keine Weiterverbreitung, keine Bearbeitung
9783889854551
urn:nbn:de:0168-ssoar-194019 urn oai:gesis.izsoz.de:document/19401
19,O08 dnb
119157833X DE-101
Multinationales Unternehmen
Pretiale Lenkung
Verrechnungspreis
Gewinnverlagerung
Steueroase
Besteuerungsverfahren
Global Governance
(stw)Multinationales Unternehmen (stw)Verrechnungspreis (stw)Gewinnverlagerung (stw)Steueroase (stw)Besteuerungsverfahren (stw)Global Governance (stw)Welt (thesoz)multinationales Unternehmen (thesoz)Gewinnverteilung (thesoz)Steuerflucht (thesoz)Global Governance (thesoz)Gewinn (thesoz)Besteuerung (thesoz)Gewinn- und Verlustrechnung Verrechnungspreis Gewinnverlagerung Steueroase Steuerbemessung Graue Literatur