Spillovers in International Corporate Taxation

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

This paper explores the nature, significance and policy implications of spillovers in international corporate taxation—the effects of one country’s rules and practices on others. It complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base Erosion and Profit shifting (BEPS). The paper draws on the IMF’s experience on international tax issues with its wide membership, including through technical assistance (TA), and on its previous analytical work, to analyze spillovers and how they might be addressed. In doing so, it goes beyond current initiatives to look at a wide set of possible responses.

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2019Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment 2018When Do Developing Countries Negotiate Away Their Corporate Tax Base?2018Optimal tax routing: network analysis of FDI diversion 2017Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits 2014Corporate Tax in Developing Countries: Current Trends and Design Issues 2018Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment 2017Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?2015Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism

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