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iCoopera - Debt and tax planning by multinationals

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Está aquí: Política Actualidad Debt and tax planning by multinationals

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Debt and tax planning by multinationals

OECD en Política / Actualidad

Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location.

OECD - Public governance

[Artículo en la fuente original]

Género

Especiales: Género
   
Está aquí: Política Actualidad Debt and tax planning by multinationals