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
no.1356 |
| Schlagworte: | |
| 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 p.) |
| DOI: | 10.1787/1a16e9a4-en |
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| spelling | Johansson, Åsa VerfasserIn 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 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.1356 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 MitwirkendeR ctb Sorbe, Stéphane MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/1a16e9a4-en 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_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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