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iCoopera - Estado de derecho y derechos humanos

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Estado de derecho y derechos humanos // Actualidad

The working paper analyses the potential for cash transfers in Maratane camp, specifically the opportunities and obstacles involved....

This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries....

As the fighting in Ukraine intensifies, the country is now on a brink of yet another humanitarian catastrophe. Governments need to press for humanitarian access urgently....

This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10.

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This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented...

This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in...

This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs)....

This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals' response to international differences in corporate tax systems....

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