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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URN: urn:nbn:de:bsz:180-madoc-442856
Document Type: Doctoral dissertation
Year of publication: 2018
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Spengel, Christoph
Date of oral examination: 21 July 2017
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel 2006-)
Subject: 330 Economics
Subject headings (SWD): Steuerplanung , Unternehmensbesteuerung , Internationale Gewinnverlagerung , Multinationales Unternehmen , Steuerreform
Keywords (English): 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.

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