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Autor:innen: 
Erscheinungsjahr: 
2022
Schriftenreihe/Nr.: 
CESifo Working Paper No. 9556
Verlag: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Zusammenfassung: 
More than 130 countries have accepted the OECD invitation to reform the taxation of multinational enterprises (MNEs). One of two reform pillars aims at granting market countries the right to tax supernormal ("residual") profit without requiring physical nexus. This paper examines the method of implementation proposed by the OECD and compares it with various discarded options. It concludes that intercountry tax equity, allocative efficiency, and practicality of negotiation speak against the OECD proposal to use a sales-based formula for allocating an MNE's group profit. Simply splitting each market country's residual profit contribution by an MNE-independent key is to be preferred.
Schlagwörter: 
BEPS Project
Pillar One
residual profit allocation/splitting
tax withholding
destination-based cash flow taxation
JEL: 
H25
M48
F23
Dokumentart: 
Working Paper
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