Jan Loeprick's Books

Transfer Pricing and Developing Economies

A Handbook for Policy Makers and Practitioners

By: Joel Cooper,Randall Fox,Jan Loeprick,Komal Mohindra

Write a review Read reviews Take a Quiz Solve Book Puzzle

Transfer Pricing and Developing Economies

A Handbook for Policy Makers and Practitioners

By: Joel Cooper,Randall Fox,Jan Loeprick,Komal Mohindra

Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

275

Publisher

World Bank Publications

Published Date

ISBN 10

1464809704

ISBN 13

9781464809705

The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

By: Sebastian Beer,Jan Loeprick

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

By: Sebastian Beer,Jan Loeprick

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 treaties with investment hubs is not associated with additional investments; yet, these treaties tend to come with nonnegligible revenue losses. Building on a theoretical model, the paper investigates the role of treaty shopping in driving nominal investment flows and provides indirect evidence for its importance in the sample

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 10

1484378008

ISBN 13

9781484378007

Digitalization and Taxation in Asia

By: Ms. Era Dabla-Norris,Ruud de Mooij,Andrew Hodge,Jan Loeprick,Dinar Prihardini,Ms. Alpa Shah,Sebastian Beer,Sonja Davidovic,Arbind M Modi,Fan Qi

Write a review Read reviews Take a Quiz Solve Book Puzzle

Digitalization and Taxation in Asia

By: Ms. Era Dabla-Norris,Ruud de Mooij,Andrew Hodge,Jan Loeprick,Dinar Prihardini,Ms. Alpa Shah,Sebastian Beer,Sonja Davidovic,Arbind M Modi,Fan Qi

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 large by international standards, supported by innovative payment systems and featuring major corporate players, including a number of large, home-grown, highly digitalized businesses (tech giants) that rival US multinational enterprises (MNEs) in size. Opportunity for future growth exists, as a significant population share remains unconnected.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 10

1513577425

ISBN 13

9781513577425

Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing

By: Sebastian Beer,Sebastien Leduc,Jan Loeprick

Write a review Read reviews Take a Quiz Solve Book Puzzle

Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing

By: Sebastian Beer,Sebastien Leduc,Jan Loeprick

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 large. Simplified approaches seek to reduce these costs by relying on an approximation of the true tax base, potentially distorting resource allocation. We examine the efficiency cost of transfer pricing simplification theoretically and empirically. Using a sample of 300,000 firms located in 22 countries, we estimate that common transfer pricing practices reduce efficiency between 0.25 and 2.2 percent of total factor productivity across sectors. Focusing on the manufacturing sector, we then observe that simplification more than doubles sectoral inefficiency on average. However, large differences exist, with moderate efficiency costs in several sectors.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 13

9798400219221

How to Evaluate Tax Expenditures

By: Sebastian Beer,Ms. Dora Benedek,Brian Erard,Jan Loeprick

Write a review Read reviews Take a Quiz Solve Book Puzzle

How to Evaluate Tax Expenditures

By: Sebastian Beer,Ms. Dora Benedek,Brian Erard,Jan Loeprick

Governments use tax expenditures (TEs) to provide financial support or benefits to taxpayers. The budgetary impact of TEs can be similar to that of direct outlays: after the support is provided, less money is available to fund other government priorities. Systematic evaluations are needed to guide informed decision-mak¬ing and to avoid a situation where the narrative on the benefits of TEs is primarily driven by profiting stakeholders. By TE “evaluation,” this note refers to a process that seeks to systematically inform policymak¬ers on the desirability of introducing or maintaining specific tax benefits by gathering and analyzing avail¬able quantitative and qualitative information on their effects. Evaluation processes can be tailored to different levels of data availability and analytical capacity. An evaluation should focus on the policy objective of a TE and whether it effectively and efficiently contrib¬utes to that policy objective. Although important lessons can be learned from coun¬try practices in implementing increasingly ambitious evaluation processes, there is no single best-practice approach to replicate.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 13

9798400221507

How to Evaluate Tax Expenditures

By: Sebastian Beer,Ms. Dora Benedek,Brian Erard,Jan Loeprick

Write a review Read reviews Take a Quiz Solve Book Puzzle

How to Evaluate Tax Expenditures

By: Sebastian Beer,Ms. Dora Benedek,Brian Erard,Jan Loeprick

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 13

9798400221507

Digitalization and Taxation in Asia

By: Ms. Era Dabla-Norris,Ruud de Mooij,Andrew Hodge,Jan Loeprick,Dinar Prihardini,Ms. Alpa Shah,Sebastian Beer,Sonja Davidovic,Arbind M Modi,Fan Qi

Write a review Read reviews Take a Quiz Solve Book Puzzle

Digitalization and Taxation in Asia

By: Ms. Era Dabla-Norris,Ruud de Mooij,Andrew Hodge,Jan Loeprick,Dinar Prihardini,Ms. Alpa Shah,Sebastian Beer,Sonja Davidovic,Arbind M Modi,Fan Qi

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 10

1513577425

ISBN 13

9781513577425

The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

By: Sebastian Beer,Jan Loeprick

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

By: Sebastian Beer,Jan Loeprick

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

International Monetary Fund

Published Date

ISBN 10

1484381645

ISBN 13

9781484381649

Risk-Based Tax Audits

Approaches and Country Experiences

By: Munawer Sultan Khwaja,Rajul Awasthi,Jan Loeprick

Write a review Read reviews Take a Quiz Solve Book Puzzle

Risk-Based Tax Audits

Approaches and Country Experiences

By: Munawer Sultan Khwaja,Rajul Awasthi,Jan Loeprick

Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

157

Publisher

World Bank Publications

Published Date

ISBN 10

0821387545

ISBN 13

9780821387542

Transfer Pricing and Developing Economies

A Handbook for Policy Makers and Practitioners

By: Joel Cooper,Randall Fox,Jan Loeprick,Komal Mohindra

Write a review Read reviews Take a Quiz Solve Book Puzzle

Transfer Pricing and Developing Economies

A Handbook for Policy Makers and Practitioners

By: Joel Cooper,Randall Fox,Jan Loeprick,Komal Mohindra

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

275

Publisher

World Bank Publications

Published Date

ISBN 10

1464809704

ISBN 13

9781464809705

Book's by Jan Loeprick

Transfer Pricing and Developing Economies

Transfer Pricing and Developing Economies

The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

Digitalization and Taxation in Asia

Digitalization and Taxation in Asia

Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing

Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing

How to Evaluate Tax Expenditures

How to Evaluate Tax Expenditures

How to Evaluate Tax Expenditures

How to Evaluate Tax Expenditures

Digitalization and Taxation in Asia

Digitalization and Taxation in Asia

The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

Risk-Based Tax Audits

Risk-Based Tax Audits

Transfer Pricing and Developing Economies

Transfer Pricing and Developing Economies

Username

Password

Username

Password

Password again

Birthday

Email