International tax planning under the destination-based cash flow tax

International tax planning under the destination-based cash flow tax

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 p...

Cur síos iomlán

Sonraí bibleagrafaíochta
Príomhchruthaitheoirí:	Auerbach, A, Devereux, M, Keen, M, Vella, J
Formáid:	Journal article
Foilsithe / Cruthaithe:	National Tax Association 2017

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