Home Or Away Profit Shifting With Territorial Taxation

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Home Or Away? Profit Shifting with Territorial Taxation
Language: en
Pages: 38
Authors: Dominika Langenmayr
Categories: Business & Economics
Type: BOOK - Published: 2022-09-09 - Publisher: International Monetary Fund

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In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have st
Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK
Language: en
Pages: 49
Authors: Ms.Li Liu
Categories: Business & Economics
Type: BOOK - Published: 2018-01-12 - Publisher: International Monetary Fund

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In 2009, the United Kingdom changed from a worldwide to a territorial tax system, abolishing dividend taxes on foreign repatriation from many low-tax countries.
Addressing Base Erosion and Profit Shifting
Language: en
Pages: 91
Authors: OECD
Categories:
Type: BOOK - Published: 2013-02-12 - Publisher: OECD Publishing

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This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of gl
OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS
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Pages: 104
Authors: OECD
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Type: BOOK - Published: 2017-07-27 - Publisher: OECD Publishing

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This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mi
Corporate Profit Shifting
Language: en
Pages: 171
Authors: Dorian L. Peters
Categories: BUSINESS & ECONOMICS
Type: BOOK - Published: 2015 - Publisher:

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Congress and the Obama Administration have expressed interest in addressing multinational corporations' ability to shift profits into low- and no-tax countries