Taxation, Financial intermodality and the least taxed path for circulating income within a multinational enterprise

Gérard, Marcel;Gillard, Marie-France
(2004) Annales d’économie et de statistique — n° 75-76, p. 87-109 (2004)

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Authors
  • Gérard, MarcelFUCaM
    Author
  • Gillard, Marie-FranceFUCaM
    Author
Abstract
When minimizing their overall tax liabilities, multinational enterprises exploit the various provisions of interjurisdictional tax arrangements, not hesitating to circulate flows indirectly and through various financial vehicles. This paper proposes to nest modelling such strategies into graph theory and network analysis. Such an exercise enables to compute strategy supported effective tax rates and to question the design of interjurisdictional tax arrangements.
Affiliations
  • Louvain School of ManagementAccounting & Finance

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Gérard, M., & Gillard, M.-F. (2004). Taxation, Financial intermodality and the least taxed path for circulating income within a multinational enterprise. Annales d’économie et de statistique, 75-76, 87-109. https://hdl.handle.net/2078.5/249952 (Original work published 2004)