Profit shifting within multinationals : an analysis of its tax-minimization potential and of anti-avoidance measures that extend taxation of interest and royalties at source

Nusser, Hannah

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URL:	https://madoc.bib.uni-mannheim.de/44285
URN:	urn:nbn:de:bsz:180-madoc-442856
Dokumenttyp:	Dissertation
Erscheinungsjahr:	2018
Ort der Veröffentlichung:	Mannheim
Hochschule:	Universität Mannheim
Gutachter:	Spengel, Christoph
Datum der mündl. Prüfung:	21 Juli 2017
Sprache der Veröffentlichung:	Englisch
Einrichtung:	Fakultät für Betriebswirtschaftslehre > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Fachgebiet:	330 Wirtschaft
Normierte Schlagwörter (SWD):	Steuerplanung , Unternehmensbesteuerung , Internationale Gewinnverlagerung , Multinationales Unternehmen , Steuerreform
Freie Schlagwörter (Englisch):	Profit shifting , multinational firms , tax planning , profit shifting channels , corporate taxation , anti-avoidance legislation
Abstract:	This dissertation provides new insights into the tax-minimization potential of profit shifting within multinationals. It identifies representative tax planning arrangements and analyses their impact on the cost of capital and effective average tax rates of cross-border investments between EU member states and the United States using the Devereux/Griffith model. In addition, this dissertation provides arguments for and analyses the effects of different methods for extending the taxation of interest and royalties at source. It empirically investigates whether companies substitute between different profit-shifting channels, as well as how this affects the effectiveness of existing regulations for source-based taxation of intragroup payments. Finally, the dissertation presents alternative measures for extending taxation of interest and royalties at source. It highlights the different objectives and effects of these measures and provides rough estimates of the tax revenue gains and losses resulting from two of these reform options in selected countries.