ARC Future Fellowships - Grant ID: FT210100229

ARC 未来奖学金 - 拨款 ID：FT210100229

• 批准号: ARC : FT210100229
• 金额: $ 102.6万
• 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: 2022-01-01 至 2026-12-31
• 项目状态: 未结题
• 来源: https://researchdata.edu.au/arc-future-fellowships-id-ft210100229/1781652
• 关键词: ARC; Future; Fellowships; Grant; ID

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

数字时代的国际税收：利润分配蓝图。该项目旨在调查数字经济时代跨国企业的避税行为。它解决了确定利润来源的难题。该项目希望通过制定一份在不同司法管辖区之间分配跨国企业利润的蓝图，与盈利活动保持一致，并减少国际避税，从而产生国际税务方面的新知识。一个系统的跨国企业利润分配结构将解决利润转移造成的税基侵蚀这一重要问题。这将带来巨大的好处，即在数字时代开发一个主要工具，确保S在澳大利亚的收入基础。