publication . Report . 2016

The impact of tax planning on forward-looking effective tax rates

Spengel, Christoph; Heckemeyer, Jost Henrich; Nusser, Hannah; Klar, Oliver; Streif, Frank;
Open Access English
  • Published: 01 Jan 2016
  • Publisher: Office for Official Publications of the European Communities Luxembourg
[Introduction] The tax planning strategies of multinational corporations have been a key issue on the international policy agenda for some years now. Both the European Commission and the OECD are currently working on anti-avoidance measures to curb international profit shifting of multinational companies. These initiatives against so-called aggressive tax planning have mainly been pushed by anecdotal evidence on tax avoidance strategies of some of the currently most valuable and fast growing multinational companies such as Google, Apple, and Ikea. These companies use tax planning structures reducing the effective tax burden on foreign income to close to zero. In...
free text keywords: ddc:330
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