International Tax in the Digital Age: A Blueprint for Allocating Profits

数字时代的国际税收：利润分配蓝图

• 批准号: FT210100229
• 负责人: Prof Kerrie Sadiq
• 金额: $ 72.59万
• 依托单位: Queensland University of Technology
• 依托单位国家: 澳大利亚
• 项目类别: ARC Future Fellowships
• 财政年份: 2022
• 资助国家: 澳大利亚
• 起止时间: 2022-03-28 至 2026-05-10
• 项目状态: 未结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/FT210100229
• 关键词: International; Tax; Digital; Age; Blueprint

This project aims to investigate tax avoidance by multinational enterprises in the age of the digital economy. It addresses the difficult problem of determining the location in which profits are made. The project expects to generate new knowledge in international tax by developing a blueprint for allocating profits of multinational enterprises between jurisdictions that aligns with profit making activity and reduces international tax avoidance. A systematic structure for allocating profits of multinational enterprises will address the important problem of tax base erosion caused by profit shifting. This will provide the significant benefit of developing a major tool in securing Australia’s revenue base in the digital age.

本项目旨在研究数字经济时代跨国企业的避税问题。它解决了确定获利地点的难题。该项目预计将通过制定一个蓝图来分配跨国企业在不同司法管辖区之间的利润，从而产生国际税收方面的新知识，该蓝图与盈利活动保持一致，并减少国际避税。跨国企业利润分配的系统结构将解决利润转移造成的税基侵蚀这一重要问题。这将为开发一个重要工具以确保澳大利亚在数字时代的收入基础提供重大好处。