Emergence of cross-border taxation and firm behaviour

MPRA Paper from University Library of Munich, Germany

Abstract: The chapter discusses the evolution of Base Erosion and Profit Shifting (BEPS) from an emerging market (EM) perspective. It shows how treaties meant to prevent double taxation were used for double non-taxation and the problem was especially severe in EMs. It presents evidence of BEPS in India using firm level panel data. Since one country acting alone can frighten away foreign capital, global co-ordination is necessary. This makes BEPS one of the most productive initiatives G-20 has taken up. It aims to build global norms and agreements to ensure that taxes are paid where profit is earned. India should reform its corporate tax and regimes and bilateral investment treaties in line with international developments even while simplifying them and making them more business friendly.

Keywords: Base Erosion and Profit Shifting (BEPS); emerging market; firm panel data (search for similar items in EconPapers)
JEL-codes: E61 F23 F36 F59 (search for similar items in EconPapers)
Date: 2015-11
New Economics Papers: this item is included in nep-int
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Published in Base Erosion and Profit Shifting (BEPS): The Global Taxation Agenda (2016): pp. 73-93

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https://mpra.ub.uni-muenchen.de/80042/1/MPRA_paper_79819.pdf revised version (application/pdf)

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