All Outputs (2)

Sharing the corporate tax base: equitable taxing of multinationals and the choice of formulary apportionment (2018)
Journal Article
Faccio, T., & Valpy, F. (2018). Sharing the corporate tax base: equitable taxing of multinationals and the choice of formulary apportionment. Transnational Corporations, 25(2), (67-90)

Tax avoidance by multinational enterprises (MNEs) is a global problem. Most crossborder trade occurs within MNEs, susceptible to abuse of gaps and loopholes in domestic and international tax law that allow “profit shifting” between fiscal jurisdictio... Read More about Sharing the corporate tax base: equitable taxing of multinationals and the choice of formulary apportionment.

Profit-split method: time for countries to apply a standardized approach (2018)
Journal Article
Kadet, J. M., Faccio, T., & Piccicotto, S. (2018). Profit-split method: time for countries to apply a standardized approach. Tax Notes International, 91(4), 359-362

With the OECD issuance in June 2018 of its final guidance on the profit split method, individual countries must determine how they might consider and apply the profit split method (PSM) going forward. The OECD guidance issued reflects a consensus vie... Read More about Profit-split method: time for countries to apply a standardized approach.