Conditional Withholding Tax: A Tax on Tax Planning

Journal
Vleggeert, J.; Vording, H.
European Union; International; OECD; United States
Bulletin for International Taxation 2017 (Volume 71), No. 8
PriceUSD 45

This article discusses the merits of a conditional withholding tax on intra-group payments of interest and royalties. The authors argue that a conditional withholding tax would help to counter base erosion and profit shifting and would establish an international minimum norm for corporate income tax rates.