Anti-avoidance rules against international tax planning: A classification
This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries. Building on this information and on previous classification efforts in the literature, a new classification of anti-avoidance strength is compiled. It takes i...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
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Paris
OECD Publishing
2017
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries. Building on this information and on previous classification efforts in the literature, a new classification of anti-avoidance strength is compiled. It takes into account five key dimensions of anti-avoidance: (i) transfer price rules and documentation requirements; (ii) rules on interest deductibility such as thin capitalisation and interest-to-earnings rules to prevent the manipulation of debt location; (iii) controlled foreign company (CFC) rules; (iv) general anti-avoidance rules (GAARs); and (v) withholding taxes on interest payments, royalties and dividends, taking into account bilateral tax treaties. The classification is based on a simple framework aiming to capture the main features of anti-avoidance rules in a harmonised way across countries, although it inevitably leaves aside certain country-specific characteristics as well as the enforcement of existing rules. The empirical analysis in Johansson et al., (2016), which is based on this classification, suggests that strong anti-avoidance rules can reduce profit shifting |
| Beschreibung: | 1 Online-Ressource (16 Seiten) |
| DOI: | 10.1787/1a16e9a4-en |
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| spelling | Johansson, Åsa Verfasser aut Anti-avoidance rules against international tax planning A classification Åsa Johansson, Øystein Bieltvedt Skeie and Stéphane Sorbe = Règles anti-évitement contre la planification fiscale internationale : une classification / Åsa Johansson, Øystein Bieltvedt Skeie et Stéphane Sorbe Règles anti-évitement contre la planification fiscale internationale Paris OECD Publishing 2017 1 Online-Ressource (16 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries. Building on this information and on previous classification efforts in the literature, a new classification of anti-avoidance strength is compiled. It takes into account five key dimensions of anti-avoidance: (i) transfer price rules and documentation requirements; (ii) rules on interest deductibility such as thin capitalisation and interest-to-earnings rules to prevent the manipulation of debt location; (iii) controlled foreign company (CFC) rules; (iv) general anti-avoidance rules (GAARs); and (v) withholding taxes on interest payments, royalties and dividends, taking into account bilateral tax treaties. The classification is based on a simple framework aiming to capture the main features of anti-avoidance rules in a harmonised way across countries, although it inevitably leaves aside certain country-specific characteristics as well as the enforcement of existing rules. The empirical analysis in Johansson et al., (2016), which is based on this classification, suggests that strong anti-avoidance rules can reduce profit shifting Taxation Economics Bieltvedt Skeie, Øystein ctb Sorbe, Stéphane ctb https://doi.org/10.1787/1a16e9a4-en Verlag kostenfrei Volltext |
| spellingShingle | Johansson, Åsa Anti-avoidance rules against international tax planning A classification Taxation Economics |
| title | Anti-avoidance rules against international tax planning A classification |
| title_alt | Règles anti-évitement contre la planification fiscale internationale |
| title_auth | Anti-avoidance rules against international tax planning A classification |
| title_exact_search | Anti-avoidance rules against international tax planning A classification |
| title_exact_search_txtP | Anti-avoidance rules against international tax planning A classification |
| title_full | Anti-avoidance rules against international tax planning A classification Åsa Johansson, Øystein Bieltvedt Skeie and Stéphane Sorbe = Règles anti-évitement contre la planification fiscale internationale : une classification / Åsa Johansson, Øystein Bieltvedt Skeie et Stéphane Sorbe |
| title_fullStr | Anti-avoidance rules against international tax planning A classification Åsa Johansson, Øystein Bieltvedt Skeie and Stéphane Sorbe = Règles anti-évitement contre la planification fiscale internationale : une classification / Åsa Johansson, Øystein Bieltvedt Skeie et Stéphane Sorbe |
| title_full_unstemmed | Anti-avoidance rules against international tax planning A classification Åsa Johansson, Øystein Bieltvedt Skeie and Stéphane Sorbe = Règles anti-évitement contre la planification fiscale internationale : une classification / Åsa Johansson, Øystein Bieltvedt Skeie et Stéphane Sorbe |
| title_short | Anti-avoidance rules against international tax planning |
| title_sort | anti avoidance rules against international tax planning a classification |
| title_sub | A classification |
| topic | Taxation Economics |
| topic_facet | Taxation Economics |
| url | https://doi.org/10.1787/1a16e9a4-en |
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