Der OECD-Aktionsplan gegen die Steuervermeidung multinationaler Unternehmen – eine ordnungsökonomische Analyse der Maßnahmen und Reformoptionen

Melle Marco C. ()
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Melle Marco C.: Hochschule Pforzheim, Volkswirtschaftslehre, Tiefenbronner Straße 65, 75175 Pforzheim

Zeitschrift für Wirtschaftspolitik, 2015, vol. 64, issue 2, 251-284

Abstract: On July, 19th, 2013 the OECD published an „Action Plan on Base Erosion and Profit Shifting“, a catalogue of 15 actions against the tax avoidance strategies of multinational companies. The intention of the present paper is to investigate and evaluate if such a coordination of the national policies is necessary from a constitutional economics perspective. The thesis is that the planned actions against the tax avoidance strategies of multinational companies can strengthen the relation of the national corporation tax revenues to the use of public goods. However, the question arises if for interest and royalty payments an international coordinated withholding taxation would not be preferable and if the European Union additionally should not agree on a common assessment base for corporate taxation.

Keywords: tax avoidance; base erosion; profit shifting; OECD; tax coordination; fiscal equivalence; institutional congruence; withholding taxes; CCCTB; Steuervermeidung; Gewinnverlagerung; OECD; Steuerkoordination; fiskalische Äquivalenz; institutionelle Kongruenz; Quellensteuern; GKKB (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1515/zfwp-2015-0209

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