Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting

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• 作者：Sebastian Beer^a ; ^c ; ^{sebastian.beer@oenb.at} ; Jan Loeprick^b ; ^c ; ^{jloeprick@worldbank.org}
• 关键词：H21 ; H26 ; H73 ; Q35 ; Q38
• 刊名：Energy Economics
• 出版年：2017
• 出版时间：January 2017
• 年：2017
• 卷：61
• 期：Complete
• 页码：186-198
• 全文大小：668 K
• 卷排序：61

文摘

The paper provides empirical estimates on the scale of observable profit shifting among hydrocarbon MNEs. A major contribution of the paper is the identification of a domestic profit-shifting channel, which has thus far been neglected in the profit-shifting literature. The susceptibility of profit-based instruments may justify more reliance on less exposed instruments such as volume-based royalties.