Conditional Withholding Tax: A Tax on Tax Planning

Journal
Author
Vleggeert, J.; Vording, H.
Country
European Union; International; OECD; United States
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.