白書
発行: 22 6月 2018

Global Value Chain Policy Series: Taxation

This paper highlights the disconnect between the modern global economy and an outdated international tax framework and provides some suggestions for how tax policy could better promote sustainable and inclusive global value chains (GVCs). The authors explain that, in theory, MNEs have a greater ability to avoid taxation on their residual profits in the context of GVCs, or even to deflate source-country profits while inflating GVC-produced residual profits. However, there is a risk that uncoordinated and unilateral over-implementation of anti-Base Erosion Profit Shifting (BEPS) measures could be detrimental to the operation of GVCs. Consistency and cooperation are required.

This paper highlights the disconnect between the modern global economy and an outdated international tax framework and provides some suggestions for how tax policy could better promote sustainable and inclusive global value chains (GVCs). The authors explain that, in theory, MNEs have a greater ability to avoid taxation on their residual profits in the context of GVCs, or even to deflate source-country profits while inflating GVC-produced residual profits. However, there is a risk that uncoordinated and unilateral over-implementation of anti-Base Erosion Profit Shifting (BEPS) measures could be detrimental to the operation of GVCs. Consistency and cooperation are required.

This paper is part of the Global Value Chain Policy Series.

ライセンスと再発行

世界経済フォーラムレポートは、利用規約に従って再公開される場合があります。

メルマガの登録

グローバル・アジェンダのウィークリー・アップデート

© 2021 World Economic Forum

プライバシーポリシーと利用規約