Still broken: governments must do more to fix the international corporate tax system
暂无分享,去创建一个
The gap between where companies pay tax and where they really do their business is huge, as shown by new research described in this briefing. In 2012, US multinationals alone shifted $500–700bn, mostly to countries where these profits are not taxed, or taxed at very low rates. G20 countries themselves are among the biggest losers. The measures recently announced by the OECD leave the fundamentals of a broken tax system intact and do not stop the race to the bottom in corporate taxation. G20 governments must do more and should strongly support further reforms.
[1] C. Peters,et al. Developing Countries’ Reactions to the G20/OECD Action Plan on Base Erosion and Profit Shifting , 2015, Bulletin for International Taxation.
[2] Francis Weyzig,et al. Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands , 2013 .
[3] R. Watts,et al. Putting Progress at Risk? MDG spending in developing countries , 2013 .
[4] D. Evans,et al. Protecting households from catastrophic health spending. , 2007, Health affairs.