Tag: base erosion

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Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits
  • Tuesday, 10 November 2015
  • Alex Cobham and Petr Janský

Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits

ICTD Working Paper 42: Summary A major international effort – the OECD Base Erosion and Profit Shifting (BEPS) initiative aims to reduce the extent of misalignment between the profits of…
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Addressing Base Erosion and Profit Shifting

Addressing Base Erosion and Profit Shifting

  This is a progress report on the OECD project on `base erosion and profit shifting’ (BEPS), which highlights the large tax revenue losses to countries around the world due to tax avoidance by…
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International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation
  • Saturday, 12 September 2015
  • Alex Cobham and Simon Loretz

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation

  ICTD Working Paper 27: Summary Under the current system of separate accounting, tax-motivated international profit shifting results in misalignment of profits and real economic activity. While…
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Beyond BEPS: A Tax Policy Agenda for Developing Countries

Beyond BEPS: A Tax Policy Agenda for Developing Countries

  ICTD Working Paper 18: Summary As the Organisation for Economic Co-operation and Development (OECD) moves to the final stages of its work on base erosion and profit shifting (BEPS), this paper…
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