Spillovers in International Corporate Taxation
Policy Papers, May 9, 2014
Source details
- Canonical URL
- Spillovers in International Corporate Taxation
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Bibliographic details
- Published: May 9, 2014
- Series: Policy Papers
- Stock No: ISBN
Overview
- Paper explores the nature, significance and policy implications of spillovers in international corporate taxation—the effects of one country’s rules and practices on others.
- Complements current initiatives focused on tax avoidance by multinationals, notably the G20-OECD project on Base Erosion and Profit shifting (BEPS).
- Draws on the IMF’s experience on international tax issues with its wide membership, including through technical assistance (TA), and on its previous analytical work.
- Seeks to analyze spillovers and how they might be addressed, going beyond current initiatives to look at a wide set of possible responses.
- Publication date: May 9, 2014.
- The IMF eLibrary offers over 25,000 IMF publications in multiple formats.
Key findings and themes
- Spillovers in international corporate taxation arise when one country’s tax rules and practices affect other countries.
- Such spillovers are relevant to analyses of tax avoidance by multinationals and to broader international tax policy initiatives.
- The paper situates spillovers within the context of IMF technical assistance (TA) and prior IMF analytical work.
Policy implications and responses
- The paper complements the G20-OECD BEPS project by addressing spillovers that may not be covered by current initiatives.
- It examines a wide set of possible policy responses to mitigate or manage spillovers in international corporate taxation.
- Emphasizes the relevance of international cooperation and consideration of cross-border effects when designing national tax rules and reforms.
Scope and approach
- Analytical focus leverages IMF experience with member countries and technical assistance on international tax issues.
- Goes beyond existing policy initiatives to consider additional responses to spillovers.
Source: Spillovers in International Corporate Taxation — https://www.imf.org/en/publications/policy-papers/issues/2016/12/31/spillovers-in-international-corporate-taxation-pp4873
Content in this bundle
- Spillovers in International Corporate Taxation; IMF Policy Paper; May 9, 2014