국제무역
How global profit shifting contributes to cross-country inequalities
The period from 1975 to 2019 witnessed a profound transformation in the activities of multinational corporations (MNCs), characterized by a remarkable increase in their profits. MNC profits as a share of global corporate profits more than quadrupled, rising from approximately 4% in 1975 to about 18% in 2019. This growth made the issue of taxing MNCs more important than ever for national tax authorities to ensure corporate tax revenues keep pace with the rise of corporate profits.
[Findings]
- Global profit shifting increased from less than 2% of multinational profits in 1975 to 37% in 2019, resulting in an estimated corporate tax revenue loss of 10% globally
- The indirect costs of profit shifting cause a 36% increase in the annual cost of profit shifting for developing countries
- Developing countries are more adversely affected by the indirect and long-term cost of profit shifting compared to developed countries
- The Global Minimum Corporate Tax Rate appears to only marginally increase tax revenue for developing countries
[Findings]
- Global profit shifting increased from less than 2% of multinational profits in 1975 to 37% in 2019, resulting in an estimated corporate tax revenue loss of 10% globally
- The indirect costs of profit shifting cause a 36% increase in the annual cost of profit shifting for developing countries
- Developing countries are more adversely affected by the indirect and long-term cost of profit shifting compared to developed countries
- The Global Minimum Corporate Tax Rate appears to only marginally increase tax revenue for developing countries
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