The impact of the Pillar One and Pillar Two proposals on MNE's investment costs: An analysis using forward-looking effective tax rates
This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE's investment costs. The analysis builds on the standard ETR framework and extends it in two important respects. First, ETRs are calculate...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
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Paris
OECD Publishing
2020
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| Schriftenreihe: | OECD Taxation Working Papers
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| Schlagworte: | |
| Online-Zugang: | UBA01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 TUM01 FHI01 UBM01 Volltext |
| Zusammenfassung: | This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE's investment costs. The analysis builds on the standard ETR framework and extends it in two important respects. First, ETRs are calculated for an investment performed by an entity belonging to an MNE group and account for the possibility that MNEs use their organisational structure to shift profits to low tax jurisdictions. Second, the model incorporates a stylised version of the tax provisions introduced under Pillar One and Pillar Two. The results, covering over 70 jurisdictions, account for differences in tax bases and rates, and are empirically calibrated to map MNE activities, i.e., the location of their profits, turnover and assets as well as the impact of the proposals. Overall, the results suggest that the Pillar One and Pillar Two proposals would lead to modest increases on global weighted ETRs. This paper feeds into the broader analysis of the investment impacts of the Pillar One and Pillar Two proposals |
| Beschreibung: | 1 Online-Ressource (42 Seiten) |
| DOI: | 10.1787/b0876dcf-en |
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Datensatz im Suchindex
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| indexdate | 2024-07-10T09:25:41Z |
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| spelling | Hanappi, Tibor Verfasser aut The impact of the Pillar One and Pillar Two proposals on MNE's investment costs An analysis using forward-looking effective tax rates Tibor Hanappi and Ana Cinta González Cabral Paris OECD Publishing 2020 1 Online-Ressource (42 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD Taxation Working Papers This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE's investment costs. The analysis builds on the standard ETR framework and extends it in two important respects. First, ETRs are calculated for an investment performed by an entity belonging to an MNE group and account for the possibility that MNEs use their organisational structure to shift profits to low tax jurisdictions. Second, the model incorporates a stylised version of the tax provisions introduced under Pillar One and Pillar Two. The results, covering over 70 jurisdictions, account for differences in tax bases and rates, and are empirically calibrated to map MNE activities, i.e., the location of their profits, turnover and assets as well as the impact of the proposals. Overall, the results suggest that the Pillar One and Pillar Two proposals would lead to modest increases on global weighted ETRs. This paper feeds into the broader analysis of the investment impacts of the Pillar One and Pillar Two proposals Finance and Investment Taxation González Cabral, Ana Cinta ctb https://doi.org/10.1787/b0876dcf-en Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Hanappi, Tibor The impact of the Pillar One and Pillar Two proposals on MNE's investment costs An analysis using forward-looking effective tax rates Finance and Investment Taxation |
| title | The impact of the Pillar One and Pillar Two proposals on MNE's investment costs An analysis using forward-looking effective tax rates |
| title_auth | The impact of the Pillar One and Pillar Two proposals on MNE's investment costs An analysis using forward-looking effective tax rates |
| title_exact_search | The impact of the Pillar One and Pillar Two proposals on MNE's investment costs An analysis using forward-looking effective tax rates |
| title_exact_search_txtP | The impact of the Pillar One and Pillar Two proposals on MNE's investment costs An analysis using forward-looking effective tax rates |
| title_full | The impact of the Pillar One and Pillar Two proposals on MNE's investment costs An analysis using forward-looking effective tax rates Tibor Hanappi and Ana Cinta González Cabral |
| title_fullStr | The impact of the Pillar One and Pillar Two proposals on MNE's investment costs An analysis using forward-looking effective tax rates Tibor Hanappi and Ana Cinta González Cabral |
| title_full_unstemmed | The impact of the Pillar One and Pillar Two proposals on MNE's investment costs An analysis using forward-looking effective tax rates Tibor Hanappi and Ana Cinta González Cabral |
| title_short | The impact of the Pillar One and Pillar Two proposals on MNE's investment costs |
| title_sort | the impact of the pillar one and pillar two proposals on mne s investment costs an analysis using forward looking effective tax rates |
| title_sub | An analysis using forward-looking effective tax rates |
| topic | Finance and Investment Taxation |
| topic_facet | Finance and Investment Taxation |
| url | https://doi.org/10.1787/b0876dcf-en |
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