Quantifying International Tax Avoidance:A Review of the Academic Literature

Quantifying International Tax Avoidance:A Review of the Academic Literature Nadine RiedelUniversity of Bochum Summary: This paper provides a brief review of the academic literature that assesses the quantitative importance of tax avoidance behaviour of multinational entities (MNEs) by means of income shifting from high-tax to low-tax affiliates. Existing studies unanimously report evidence in line withContinue reading “Quantifying International Tax Avoidance:A Review of the Academic Literature”

The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates

Merlo, Valeria, Nadine Riedel, Georg Wamser (2020) Review of International Economics 28.1, 35-61. [2014] Abstract This paper examines how restrictions on the tax deductibility of interest cost affect location choices of multinational corporations (MNCs). Many countries have introduced so‐called thin‐capitalization rules (TCRs) to prevent MNCs from shifting their tax base to countries with lower taxContinue reading “The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates”

The OECD/G20 Base Erosion and Profit Shifting Initiative and Developing Countries

Collier, Richard and Nadine Riedel (2018) Bulletin of International Taxation 72.12, 704-717. [2018] Abstract This article considers the implications of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative by reference to the priorities of developing countries. It also suggests ways in which the Project could be made a better fit for the needs ofContinue reading “The OECD/G20 Base Erosion and Profit Shifting Initiative and Developing Countries”

Corporate taxation and the choice of patent location within multinational firms

Karkinsky, Tom and Nadine Riedel (2012) Journal of International Economics 88.1, 176-185. [2011] Abstract Corporate patents are important assets in the modern economy, where knowledge is highly valued. In many multinational enterprises (MNEs), they constitute a major portion of the business’s value. The intra-firm transfer pricing process for patent-related royalty payments is moreover often highlyContinue reading “Corporate taxation and the choice of patent location within multinational firms”