Base Erosion Profit Shifting and Developing Countries is popular PDF and ePub book, written by Ernesto Crivelli in 2015-05-29, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Base Erosion Profit Shifting and Developing Countries can be Read Online from any device for your convenience.
Base Erosion Profit Shifting and Developing Countries Book PDF Summary
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance —and quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced—and a significant one.
Detail Book of Base Erosion Profit Shifting and Developing Countries PDF
- Author : Ernesto Crivelli
- Release : 29 May 2015
- Publisher : International Monetary Fund
- ISBN : 9781513567624
- Genre : Business & Economics
- Total Page : 30 pages
- Language : English
- PDF File Size : 18,7 Mb
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