000			02308nam a2200349 c 4500
999			_c148634 _d148634
003			ES-MaIEF
005			20231205113811.0
007			ta
008			190319t2023 fr |||||o|||| 00| 0 eng d
017			_ata
024			_ahttps://dx.doi.org/10.1787/4a494083-en
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970290 _aHugger, Felix
110			_aOCDE _9538
245		0	_aEffective tax rates of MNEs _helectrónico _bnew evidence on global low-taxed profit _c by Felix Hugger, Ana Cinta Gonzalez Cabral and Pierce O'Reilly
260			_aParis _bOECD Publishing _c2023
300			_a64 p. _bgraf. _e1 recurso en línea
490			_aOECD taxation working papers ; _vno. 67
500			_aDisponible en el Repositorio de la Biblioteca del IEF.
504			_aBibliografía.
520			_aThe effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common. Of the average annual net profits of USD 5,929 billion in our four-year sample, 12.7% (USD 753 billion) are taxed at ETRs below 5%; a further 23.4% (USD 1,390 billion) are taxed at ETRs between 5% and 15%. The majority of MNE profit is taxed at ETRs between 15% and 30%.
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_aTIPOS DE GRAVAMEN _948570
650		4	_aGRAVAMEN _945080
650		4	_aEMPRESAS MULTINACIONALES _943600
650		4	_aTIPO MÍNIMO GLOBAL _967681
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
700	1		_970066 _aCabral, Ana Cinta G.
700	1		_968251 _aO'Reilly, Pierce
856			_uhttps://www2.oecd.org/tax/effective-tax-rates-of-mnes-4a494083-en.htm
942			_cRE