数字经济下的国际企业税收效率调查:对在印度运营的 MNES 的多重案例研究

IF 2.3 Q3 BUSINESS
Kavita Pandey, Surendra S. Yadav, Seema Sharma
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引用次数: 0

摘要

本文旨在验证以下理论发现,即数字跨国企业利用信息、通信和技术特征以及转让定价(TP)操纵,分别规避营业税和特许权使用费税的常设机构和特许权使用费定性规则的实际存在规范,以逃避市场经济中的税收。此外,还对优步集团进行了深入案例研究,通过避税天堂荷兰对印度利润进行转移,研究平台经济下的避税结构。 研究结果研究发现,大量数字跨国企业从印度赚取利润,并通过无视实体存在和特许权使用费特征来避税。在大多数情况下,需求方的业务活动是通过注册成立子公司并以成本加低价向关联公司支付报酬来实现的,从而避免了税负,政府根据公平交易原则对跨国企业的集团内部交易进行了基准测试。研究局限性/意义研究结果验证了数字特征促进市场经济避税的观点。原创性/价值本研究的原创性在于从发展中市场经济验证了通过数字特征转移利润的观点,并预示着数字跨国企业无视实体存在,通过贸易保护措施规避营业税。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Investigating the international corporate tax revenue efficiency under the digital economy: multiple case study of MNES operating in India

Purpose

The purpose of this paper is to validate the theoretical finding that digital MNEs avoid physical presence norms of permanent establishment and royalty characterization rules for business and royalty taxation, respectively, to escape tax incidence in the market economy, using information, communication and technology features and transfer pricing (TP) manipulations.

Design/methodology/approach

Multiple case studies of MNEs from technology sector, based on judicial decisions in 141 cases, over taxability of profits earned from Indian economic activities. Additional in-depth case study of the Uber Group to study the tax avoidance structures under platform economy, by routing of Indian profits through The Netherlands, a tax haven.

Findings

The study finds a significant number of digital MNEs earning profits from India and avoiding tax by defying physical presence and royalty characterization. In majority of the cases, demand-side business activities are discharged through incorporating and remunerating affiliates at cost plus low markup, thus avoiding tax incidence, using TP manipulations under the arm’s length principle applied by governments for benchmarking the intragroup transactions of the MNEs.

Research limitations/implications

The research findings validate the view that digital features promote tax avoidance in the market economy.

Originality/value

The originality of the study lies in the validation of profit shifting through digital features from the developing market economy and portending that digital MNEs defy physical presence to avoid business taxation through TP manipulations.

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来源期刊
CiteScore
6.20
自引率
10.30%
发文量
46
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