The Resource 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, (electronic book:)

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, (electronic book:)

Label
Anti-avoidance rules against international tax planning : A classification
Title
Anti-avoidance rules against international tax planning
Title remainder
A classification
Statement of responsibility
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 variation
Règles anti-évitement contre la planification fiscale internationale
Title variation remainder
une classification
Creator
Contributor
Subject
Language
eng
Summary
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
Member of
Cataloging source
FR-PaOEC
http://library.link/vocab/creatorName
Johansson, Åsa
Government publication
international or intergovernmental publication
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • Bieltvedt Skeie, Øystein
  • Sorbe, Stéphane
Series statement
OECD Economics Department Working Papers,
Series volume
no.1356
http://library.link/vocab/subjectName
  • Taxation
  • Economics
Label
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, (electronic book:)
Instantiates
Publication
Antecedent source
not applicable
Control code
1a16e9a4-en
Extent
16 p.
File format
multiple file formats
Form of item
online
Specific material designation
remote
System control number
(FR-PaOEC)
Label
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, (electronic book:)
Publication
Antecedent source
not applicable
Control code
1a16e9a4-en
Extent
16 p.
File format
multiple file formats
Form of item
online
Specific material designation
remote
System control number
(FR-PaOEC)

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