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The Challenge of Combating International Profit Shifting

26 October 2022

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Sebastian Bustos

Juan Carlos Suárez Serrato

Jose Vila-Belda

The Role of Creditor Protection in Lending and Tax Avoidance

Whether firms trade off debt and non-debt tax shields to reduce the tax burden is a central question in economics, finance, and accounting. Trade-off models suggest that non-debt tax shields...

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Antonio De Vito

Tiger Global and the Perplexing Complexity of India’s Advance Rulings System for International Tax Issues

India has a system for providing advance rulings for international tax queries by investors. The idea behind this mechanism is to help international investors obtain some clarity on their tax...

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Nuggehalli Nigam

What Drives Corporate Inversions?

What Are Corporate Inversions?A corporate inversion involves the relocation of a corporation's legal domicile to a lower-tax nation (host country) while retaining its material operations in its higher-tax country of origin...

21 November 2017

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Will the New UK Government Set the Course for a Stable and Coherent Tax Policy?

In the immediate aftermath of the UK's vote to the leave the EU, it has become commonplace in Britain for the news to be viewed through a Brexit prism: what...

27 September 2016

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King & Wood Mallesons

The US Tilts the Scales Against Non-US Multinationals

The purpose of the OECD’s Base Erosion and Profit Shifting (BEPS) project was to tackle tax avoidance on an international basis by encouraging jurisdictions to adopt a consistent...

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