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Optimal Tax Routing: Network Analysis of FDI diversion

Maarten van 't Riet () and Arjan Lejour ()
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Maarten van 't Riet: CPB Netherlands Bureau for Economic Policy Analysis

CPB Discussion Paper from CPB Netherlands Bureau for Economic Policy Analysis

Abstract: The international corporate tax system is considered as a network and, just like for transportation, ‘shortest’ paths are computed, minimizing tax payments for multinational enterprises when repatriating profits. We include corporate income tax rates, withholding taxes on dividends, double tax treaties and the double taxation relief methods.

JEL-codes: F23 H25 H26 H87 (search for similar items in EconPapers)
Date: 2017-04
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Journal Article: Optimal tax routing: network analysis of FDI diversion (2018) Downloads
Working Paper: Optimal Tax Routing: Network Analysis of FDI Diversion (2017) Downloads
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