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Avi-Yonah R. S./Benshalom, “Formulary Apportionment: Myths and Prospects _ Promoting Better International Tax Police and Utilizing the Misunderstood and Under-Theorized Formulary Alternative”, Michigan Public Law and Legal Theory Working Papers 221, SSRN E-library.
Richard D. Pomp/ Hartford, “Die Gemeinsame Konsolidierte Körperschaftsteuer- Bemessungsgrundlage: Evolution der Konzernbesteuerung?”, IStR 2008.
Suzanne Lauritzen Jourdan/ Katarina Lif Burren, "CFC Legislation in an International Tax Perspective", PRIVATE, 4/2005.
Sol Picciotto, “Towards Unitary Taxation of Transnational Corporations”, tax justice network(2012. 12. 9).
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Abstract
:
Measures against profit shifting and aggressive tax planning by Multinational Enterprises
Kim, Yong-Jin*28)
This paper contributes to the recent debate on tackling profits and tax avoidance and aggressive tax planning strategies by multinational enterprises. Multinational investors benefit from loopholes in the tax laws.
The paper accordingly suggests it be up to tax legislators to remove them. It especially recommends to impose new withholding taxes or extend existing ones on royalty payments. The author emphasizes those measure effectively tackles currently used tax planning structure and does not distort investment decisions as long as withholding taxes are credited in the residence country. Moreover It is strongly suggested in this paper that ALP(arm’s length principle) be supplemented with new approach “unitary taxation with profit apportionment”.
* Prof. Dr. iur., Law School of the Chungnam National University