Taxation, Financial Intermodality and the Least Taxed Path for Circulating Income within a Multinational Enterprise

Marcel Gerard () and Marie-France Gillard

Annals of Economics and Statistics, 2004, issue 75-76, 89-107

Abstract: When minimizing their overall tax liabilities, multinational enter prises exploit the various provisions of interiurisdictional tax arrangements, not hes itating to circulate flows indirectly and through various financial vehicles. This pape proposes to nest modeling such strategies into graph theory and network analysis. Such an exercise enables to compute strategy supported effective tax rates and to question the design of interjurisdictional tax arrangements.

Date: 2004
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