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Taxing Multinationals: Exploring a New Approach
[Taxer les multinationales : Exploration d'une nouvelle approche]

Author

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  • Michael J. Keen

    (International Monetary Fund (IMF), CERDI - Centre d'Études et de Recherches sur le Développement International - IRD - Institut de Recherche pour le Développement - CNRS - Centre National de la Recherche Scientifique - UCA - Université Clermont Auvergne)

Abstract

The international tax treatment of multinationals has fallen into disrepute. Over the last few years, the 140 or so members of the G20/OECD-led Inclusive Framework have put considerable effort into finding ways to fix it. In a recent paper, my co-authors and I explore alternative arrangements — 'Residual Profit Allocation' — that have been proposed to bring the system back to some coherence. And (while we do not claim causality) those arrangements have strong similarities with those that have now secured wide political agreement.

Suggested Citation

  • Michael J. Keen, 2023. "Taxing Multinationals: Exploring a New Approach [Taxer les multinationales : Exploration d'une nouvelle approche]," Post-Print hal-04101321, HAL.
    • Handle: RePEc:hal:journl:hal-04101321
    DOI: 10.1257/pol
    Note: View the original document on HAL open archive server: https://uca.hal.science/hal-04101321
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    Keywords

    International taxation; Multinationals; Tax coordination; Taxation internationale; Multinationales; Coordination fiscale;
    All these keywords.

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