Bringing transparency, coordinationand convergence to corporate tax policies in the European Union

Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/96546

Title:	Bringing transparency, coordinationand convergence to corporate tax policies in the European Union
Other Titles:	Part I : assessment of the magnitude of aggressive corporate tax planning
Authors:	Dover, Robert Ferrett, Benjamin Gravino, Daniel Jones, Erik Merler, Silvia
Keywords:	International business enterprises -- Taxation -- Law and legislation -- European Union countries Taxation -- Research -- European Union countries -- Methodology Finance, Public -- European Union countries
Issue Date:	2015
Publisher:	European Added Value Unit
Citation:	Dover, R., Ferrett, B., Gravino, D., Jones, E., & Merler, E. (2015). Bringing transparency, coordinationand convergence to corporate tax policies in the European Union. Brussels, Belgium.
Abstract:	This paper assesses the loss of tax revenue to the EU through aggressive corporate tax planning to be around 50-70 billion euro per annum. On an assumption of no base from sources other than profit shifting, then this figure jumps to 160-190 billion euro. The paper presents the methodology used and the country-by-country calculations on which these figures are based. It describes the common tools used in aggressive planning, and the impacts these have on tax revenue, concluding with an assessment of the inefficiencies created by individual tax arrangements for large multinational companies in the European Union.
URI:	https://www.um.edu.mt/library/oar/handle/123456789/96546
Appears in Collections:	Scholarly Works - FacEMAEco

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