Presentation of IMF Paper: Corporate Taxation in the Global Economy

Wednesday, May 22, 10.45 am to 12.15 pm

Presenter
Ms. Alexander Klemm, Deputy Division Chief, Tax Policy Division, International Monetary Fund


The international corporate tax system is under unprecedented stress. This paper reviews alternative directions for progress. Key concerns are to better address both profit shifting and tax competition — and ensure full recognition of the interests of emerging and developing countries. Alternative international tax architectures differ not only in their economic properties, but in how far they depart from current norms and the degree of cooperation they require. No scheme is without difficulty, but there are clear opportunities for improvement: Minimum taxes on outbound investment, residual profit allocation, and allocation of taxing rights to destination countries. The economic impact and administrability of these schemes require further analysis — especially for emerging and developing countries. Some improvements can be achieved unilaterally or regionally, but more fundamental solutions require stronger institutions for global cooperation.

The event will take place at the Joint Vienna Institute, room 600A, 6th floor, Mariahilfer Straße 97, 1060 Vienna.
We hope that you will be able to join us, and look forward to your participation.
To participate, please register by May 20, 2019 to events@remove-this.jvi.org .

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