I haven't looked at the spreadsheets but in general I am a fan of this approach to estimating BEPS tax losses (similar to UNCTAD's 2015 WIR paper). Because it starts with FDI. Which is what we are talking about in the real world - taxing returns of foreign investment.https://twitter.com/miropalansky/status/1184435460275355650 …
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I'm less impressed w the
@ConversationUK article https://theconversation.com/amp/how-multinationals-continue-to-avoid-paying-hundreds-of-billions-of-dollars-in-tax-new-research-124323#click=https://t.co/tTxOfK5mwE … These numbers similar to OECDs are not a smack down case for unitary taxation (otherwise the OECD would have already gone down that route...) & the jeans transfer pricing example is more like misinvoicing
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Hi
@miropalansky can I ask which the 9 outlier countries were?Show this thread
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