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Transfer pricing, tax havens and global governance
[Arbeitspapier]
Körperschaftlicher Herausgeber
Deutsches Institut für Entwicklungspolitik gGmbH
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 f... mehr
"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 to provide tax authorities with timely
information." [author's abstract]... weniger
Thesaurusschlagwörter
multinationales Unternehmen; Gewinnverteilung; Steuerflucht; Global Governance; Gewinn; Besteuerung; Gewinn- und Verlustrechnung
Klassifikation
Finanzwirtschaft, Rechnungswesen
Methode
deskriptive Studie
Freie Schlagwörter
Verrechnungspreis; Gewinnverlagerung; Steueroase; Steuerbemessung
Sprache Dokument
Englisch
Publikationsjahr
2009
Erscheinungsort
Bonn
Seitenangabe
46 S.
Schriftenreihe
DIE Discussion Paper, 7/2009
ISBN
978-3-88985-455-1
Lizenz
Deposit Licence - Keine Weiterverbreitung, keine Bearbeitung
DatenlieferantDieser Metadatensatz wurde vom Sondersammelgebiet Sozialwissenschaften (USB Köln) erstellt.