 | Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing Author/Editor: Sebastian Beer, Sebastien Leduc, Jan Loeprick. Release Date:September, 2022 Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are more...
| Price: $20.00
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 | Digitalization and Taxation in Asia Author/Editor: Era Dabla-Norris, Ruud A de Mooij, Andrew Hodge, Jan Loeprick, Dinar Prihardini, Alpa Shah, Sebastian Beer, Sonja Davidovic, Arbind M Modi, Fan Qi. Release Date:September, 2021 Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are more...
| Price: $20.00
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| The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa Author/Editor: Sebastian Beer, Jan Loeprick. Release Date:October, 2018 This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985–2015, the results suggest that signing more...
| Price: $18.00
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