Optimal policies against profit shifting: the role of controlled-foreign-company rules
"By introducing controlled-foreign-company (CFC) rules, the parent country of a multinational firm reserves the right to tax the income of the firm’s foreign affiliates if the tax rate in the affiliate’s host country is below a specified threshold. We identify the conditions under which binding...
Main Authors: | Haufler, Andreas, Mardan, Mohammed, Schindler, Dirk |
---|---|
Institution: | ETUI-European Trade Union Institute |
Format: | TEXT |
Language: | English |
Published: |
Munich
2016
CESifo |
Subjects: | |
Online Access: | https://www.labourline.org/KENTIKA-19104690124919228729-optimal-policies-against-profi.htm |
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