[PDF][PDF] Turning on the Light: A New Assessment of Measurement Error in International Tax Data
R Altshuler, L Boller, JCS Serrato - 2024 - nber.org
A central issue in international taxation is the extent to which multinational corporations shift
profits to low-tax jurisdictions. Policy analysis is obscured by difficulties in quantifying foreign …
profits to low-tax jurisdictions. Policy analysis is obscured by difficulties in quantifying foreign …
Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax
M Overesch, D Schindler, G Wamser - 2024 - papers.ssrn.com
This chapter provides a description of one of the key anti-tax-avoidance rules to combat
profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) …
profit shifting by multinational corporations, so called Controlled Foreign Corporation (CFC) …