Taxing Multinationals: Exploring a New Approach

Taxer les multinationales: Exploration d'une nouvelle approche

Michael J. Keen ()
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Michael J. Keen: International Monetary Fund (IMF), CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne

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Abstract: The international tax treatment of multinationals has fallen into disrepute. Over the last few years, the 140 or so members of the G20/OECD-led Inclusive Framework have put considerable effort into finding ways to fix it. In a recent paper, my co-authors and I explore alternative arrangements — 'Residual Profit Allocation' — that have been proposed to bring the system back to some coherence. And (while we do not claim causality) those arrangements have strong similarities with those that have now secured wide political agreement.

Keywords: International taxation; Multinationals; Tax coordination; Taxation internationale; Multinationales; Coordination fiscale (search for similar items in EconPapers)
Date: 2023-03-27
New Economics Papers: this item is included in nep-ene, nep-int, nep-pbe and nep-pub
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Published in 2023, ⟨10.1257/pol⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04101321

DOI: 10.1257/pol

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