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The Global Minimum Tax and the taxation of MNE profit (2024)

Hugger, Felix [VerfasserIn] ; González Cabral, Ana Cinta [MitwirkendeR] ; Bucci, Massimo [MitwirkendeR] ; [weitere]

Paris : OECD Publishing

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Sprache: Englisch

Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.

Serie: OECD Taxation Working Papers no.68

Schlagwort(e): Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation

Kurzfassung: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.

DOI: 10.1787/9a815d6b-en

URL: lizenzpflichtig

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Effective tax rates of MNEs : New evidence on global low-taxed profit (2023)

Hugger, Felix [VerfasserIn] ; González Cabral, Ana Cinta [MitwirkendeR] ; O’Reilly, Pierce [MitwirkendeR]

Paris : OECD Publishing

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Sprache: Englisch

Seiten: 1 Online-Ressource (63 p.) , 21 x 28cm.

Serie: OECD Taxation Working Papers no.67

Schlagwort(e): Taxation

Kurzfassung: The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.

DOI: 10.1787/4a494083-en

URL: lizenzpflichtig

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Cost and uptake of income-based tax incentives for R&D and innovation (2023)

Appelt, Silvia [VerfasserIn] ; González Cabral, Ana Cinta [MitwirkendeR] ; Hanappi, Tibor [MitwirkendeR] ; [weitere]

Paris : OECD Publishing

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Sprache: Englisch

Seiten: 1 Online-Ressource (45 p.) , 21 x 28cm.

Serie: OECD Science, Technology and Industry Working Papers no.2023/03

Schlagwort(e): Taxation ; Science and Technology ; Industry and Services

Kurzfassung: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.

DOI: 10.1787/4f531faf-en

URL: lizenzpflichtig

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Design features of income-based tax incentives for R&D and innovation (2023)

González Cabral, Ana Cinta [VerfasserIn] ; O’Reilly, Pierce [MitwirkendeR] ; Appelt, Silvia [MitwirkendeR] ; [weitere]

Paris : OECD Publishing

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Sprache: Englisch

Seiten: 1 Online-Ressource (58 p.) , 21 x 28cm.

Serie: OECD Taxation Working Papers no.60

Schlagwort(e): Taxation

Kurzfassung: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.

DOI: 10.1787/a5346119-en

URL: lizenzpflichtig

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Measuring effective taxation of housing : Building the foundations for policy reform (2022)

Millar-Powell, Bethany [VerfasserIn] ; Brys, Bert [MitwirkendeR] ; O’Reilly, Pierce [MitwirkendeR] ; [weitere]

Paris : OECD Publishing

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Sprache: Englisch

Seiten: 1 Online-Ressource (68 p.) , 21 x 28cm.

Serie: OECD Taxation Working Papers no.56

Schlagwort(e): Grundsteuer ; Ertragsbesteuerung ; Miete ; OECD-Staaten ; Welt ; Taxation ; Amtsdruckschrift

Kurzfassung: This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and taxes over the life of the housing investment. The methodology is applied to owner-occupied and rented residential property for investments that are financed with debt or equity. The paper finds that the level and components of housing taxation depend greatly on the investment scenario. Effective tax rates vary substantially depending on the holding period, rate of return, tenure (owner-occupied or rented), financing scenario, and the inflation rate. Effective tax rates do not vary much with the taxpayer’s income and wealth or with the rate of return. The paper finds there is scope to reduce the tax differential between different investment scenarios and strengthen progressivity and horizontal equity.

DOI: 10.1787/0a7e36f2-en

URL: lizenzpflichtig

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