Economic substance requirements and multinational firm behavior

Aparna Mathur () and Kartikeya Singh
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Kartikeya Singh: American Enterprise Institute

AEI Economics Working Papers from American Enterprise Institute

Abstract: Singh and Mathur find that the emphasis on the OECD's concept of "economic substance" can have a significant impact on the scale as well as the location of economic activity and likely has highly unfavorable implications on economic activity for high-tax jurisdictions. Viewed from a U.S. perspective, this new international environment provides one more impetus to strive for a reform of the corporate tax code to make it more competitive.

Keywords: tax reform; corporate taxes; Organization for Economic Co-operation and Development (OECD) (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2017-02
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Citations: View citations in EconPapers (1)

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