Tax Incentives in Latin America: The Case of Guatemala

Garita, Mauricio

doi:10.1007/978-3-319-60119-9_8

Cited by 1 publication

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“…Associated with the above, the burden of debt by the low-income nations has ballooned to an unprecedented level with many developing countries presently reeling under mounting debt (Burgers, & Mosquera, 2017;Cobham, & Janský, 2018;Garita, 2018). At the UNCTAD's 12 th International Debt Management Conference and other fora, it was revealed that more shocks are sure to come, which will result in subdued global economic growth, increase in trade wars, climate emergencies and threats to multilateralism contributing to more uncertainty (Ezenagu, 2017;Rustomjee, 2018;Matsuoka, 2018).…”

Section: Introductionmentioning

confidence: 99%

Base Erosion and Profit Shifting (Beps) in Low-Income Nations by the Multinationals: A Critical Review of Literature

2020

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The myriad of attention being given to the issue of erosion of tax bases and profit shifting generates opportunities for important researches and tax reforms. BEPS strategies are accomplished by either shifting income to lower tax jurisdiction or shifting deductible expenses to higher tax jurisdictions. Purpose-The purpose of this paper was to critically review how BEPS strategies by MNES impact the revenue-generating ability of lowincome nations with a view to identifying gaps and advance recommendations for policy-makers and future studies. Methodology-The Systematic Quantitative Assessment Technique (SQAT), introduced by Pickering & Byrne (2013), was adopted to search for data used in the critical analysis of 53peer-reviewed articles obtained from 10 high impact academic databases. Most of the articles reviewed were empirical studies. Findings-The findings revealed that the rate at which MNEs shift income and profit out from low-income nations to tax havens is regarded as one of the major problems undermining the development of these countries. The discussion provides researchers, with a critical view of the discourse on the subject exposing researchable gaps that will assist policymakers in the countries on how to put in place necessary legal framework to tackle tax avoidance through BEPS.

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Section: Introductionmentioning

confidence: 99%

Base Erosion and Profit Shifting (Beps) in Low-Income Nations by the Multinationals: A Critical Review of Literature

2020

jcr

View full text Add to dashboard Cite

show abstract

Tax Incentives in Latin America: The Case of Guatemala

Cited by 1 publication

References 7 publications

Base Erosion and Profit Shifting (Beps) in Low-Income Nations by the Multinationals: A Critical Review of Literature

Base Erosion and Profit Shifting (Beps) in Low-Income Nations by the Multinationals: A Critical Review of Literature

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