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Title: | Bringing transparency, coordinationand convergence to corporate tax policies in the European Union |
Other Titles: | Part I : assessment of the magnitude of aggressive corporate tax planning |
Authors: | Dover, Robert Ferrett, Benjamin Gravino, Daniel Jones, Erik Merler, Silvia |
Keywords: | International business enterprises -- Taxation -- Law and legislation -- European Union countries Taxation -- Research -- European Union countries -- Methodology Finance, Public -- European Union countries |
Issue Date: | 2015 |
Publisher: | European Added Value Unit |
Citation: | Dover, R., Ferrett, B., Gravino, D., Jones, E., & Merler, E. (2015). Bringing transparency, coordinationand convergence to corporate tax policies in the European Union. Brussels, Belgium. |
Abstract: | This paper assesses the loss of tax revenue to the EU through aggressive corporate tax planning to be around 50-70 billion euro per annum. On an assumption of no base from sources other than profit shifting, then this figure jumps to 160-190 billion euro. The paper presents the methodology used and the country-by-country calculations on which these figures are based. It describes the common tools used in aggressive planning, and the impacts these have on tax revenue, concluding with an assessment of the inefficiencies created by individual tax arrangements for large multinational companies in the European Union. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/96546 |
Appears in Collections: | Scholarly Works - FacEMAEco |
Files in This Item:
File | Description | Size | Format | |
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Bringing_transparency,_coordinationand_convergence_to_corporate_tax_policies_in_the_European_Union(2015).pdf | 2.04 MB | Adobe PDF | View/Open |
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