Journal article icon

Journal article

International tax planning under the destination-based cash flow tax

Abstract:

This paper considers the implications of the destination-based cash flow tax (DBCFT) for three common ways of shifting taxable profits between countries: through manipulation of transfer prices, the use of debt, and locating intangible assets in low taxed jurisdictions. It shows that none of these planning devices would be available under a DBCFT, if adopted universally. This is because intra-group payments between two countries do not affect tax liabilities in either country . If adopted uni...

Expand abstract
Publication status:
Published
Peer review status:
Peer reviewed

Actions


Access Document


Publisher copy:
10.17310/ntj.2017.4.04

Authors


More by this author
Institution:
University of Oxford
Division:
SSD
Department:
Said Business School
Role:
Author
More by this author
Institution:
University of Oxford
Division:
Social Sciences Division
Department:
Said Business School
Role:
Author
Nuffield Foundation More from this funder
Publisher:
National Tax Association Publisher's website
Journal:
National Tax Journal Journal website
Volume:
70
Issue:
4
Pages:
783-802
Publication date:
2017-12-01
DOI:
ISSN:
0028-0283
Source identifiers:
81073
Keywords:
Pubs id:
pubs:810731
UUID:
uuid:4df1092d-bf43-477e-a070-849c36bf3f5d
Local pid:
pubs:810731
Deposit date:
2017-12-13

Terms of use


Views and Downloads






If you are the owner of this record, you can report an update to it here: Report update to this record

TO TOP