How Would EU Corporate Tax Reform Affect US Investment in Europe?

Devereux, Michael (2011) How Would EU Corporate Tax Reform Affect US Investment in Europe? In: HMRC - CBT Workshop, 20/09/2011, Centre for Business Taxtion, University of Oxford.

Full text not available from this repository.

Abstract

This paper examines the likely impact of a proposed formula apportionment system for corporation tax in the EU on the inbound investment of US multinational companies. We pay attention to tax planning strategies that may be employed by US multinationals and investigate whether effective tax rates in Europe of US companies differ from those of European companies. The proposal is for an optional system: we estimate the extent to which both European and US companies would be likely to choose it taking into account their existing structures and future investment incentives. The relative position of US and European companies depends crucially on the taxation of foreign passive income.

Item Type: Conference or Workshop Item (Paper)
Keywords: corporate taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 20 Aug 2012 08:51
Last Modified: 23 Oct 2015 14:07
URI: http://eureka.sbs.ox.ac.uk/id/eprint/4062

Actions (login required)

Edit View Edit View