International Profit‐Shifting out of Developing Countries and the Role of Tax Havens

Petr Jánský · Alex Prats

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

This article contributes to the debate on how tax avoidance and evasion can hamper development efforts by investigating the link between profit‐shifting out of developing countries and tax havens. Analysis of more than 1500 multinational corporations (MNCs) operating in India shows that in 2010 those MNCs with links to tax havens reported lower profits and paid less in taxes per unit of asset than MNCs with no such links. This confirms the notion that when corporations have links to tax havens they enjoy higher incentives, because of the low tax rates, and opportunities to shift income because of the secrecy provisions tax havens offer.

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References

1994Fiscal Paradise: Foreign Tax Havens and American Business 2007International profit shifting within multinationals: A multi-country perspective 2005The demand for tax haven operations 2011Human Development Report 2011 2002Tax-motivated transfer pricing and US intrafirm trade prices 2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD 2000Tax Policy for Emerging Markets: Developing Countries 2012Corporate taxation and the choice of patent location within multinational firms

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