Tax distortions in cross-border flows of intangible assets

Neubig, Thomas S.; Wunsch-Vincent, Sacha

doi:10.1016/j.ijis.2018.08.003

Cited by 5 publications

(1 citation statement)

References 9 publications

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“…On the other hand, this is due to the conscious desire of enterprises to manipulate the value of intangible assets and the cash flows generated by them. A number of studies confirm that the impact of IP transactions on the income tax burden is one of the factors influencing the decision on the place of registration of intellectual property rights in MNCs [12,13].…”

Section: Resultsmentioning

confidence: 99%

Problems of intellectual property accounting in industrial enterprises in Russia

et al. 2021

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This paper analyzes important accounting and financial problems associated with identification, determination of the moment of recognition, proper assessment of intellectual properties that are part of intangible assets, determination of their useful life, as well as the search for relevant methods of their depreciation. According to the generalization of theoretical and their own practical experience, the authors propose the approaches to solve these problems, designed to increase the level of reporting reliability for stakeholders, as well as to ensure proper accounting and control of these objects in order to provide their safety and rational use at industrial enterprises.

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Section: Resultsmentioning

confidence: 99%

Problems of intellectual property accounting in industrial enterprises in Russia

et al. 2021

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Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries

Leszczyłowska

Meier

2021

Economics Letters

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The Role of Tax Expenditures in Enabling Illicit Financial Flows

von Haldenwang,

Millán-Narotzky,

Mosquera Valderrama

et al. 2024

poldev

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The role tax expenditures play in fostering or facilitating illicit financial flows has so far not been studied extensively. We provide an explorative overview of the linkages between tax expenditures and illicit financial flows in both source and recipient countries. In a second step, we focus on three kinds of mechanisms. In source countries we analyse the role of special economic zones and tax expenditures that target the extractive sector. In recipient countries we study the use of patent boxes and related mechanisms to attract intangible assets. Bilateral tax treaties, meanwhile, can act as facilitators of illicit financial flows because they provide legal devices with which to shift profits away from source countries, and add another layer of complexity to the tax system. To address the use and abuse of tax expenditures in this context, the transparency, tax certainty and simplicity of tax systems should be strengthened by any government trying to protect its tax base.

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Tax distortions in cross-border flows of intangible assets

Cited by 5 publications

References 9 publications

Problems of intellectual property accounting in industrial enterprises in Russia

Problems of intellectual property accounting in industrial enterprises in Russia

Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries

The Role of Tax Expenditures in Enabling Illicit Financial Flows

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