»Fast 10 % der weltweit erhobenen Unternehmenssteuereinnahmen geht in Steuerparadiesen verloren«

A persistently large amount of profits is shifted to tax havens: $1 trillion in 2022. This is the equivalent of 35% of all the profits booked by multinational companies outside of their headquarter country. The corporate tax revenue losses caused by this shifting are significant, the equivalent of nearly 10% of corporate tax revenues collected globally. U.S. multinationals are responsible for about 40% of global profit shifting, and Continental European countries appear to be the most affected by this evasion. Despite ambitious policy initiatives, profit shifting shows little sign of abating. In 2015, the OECD launched the Base Erosion and Profit Shifting (BEPS) and in 2017, the United States introduced measures to reduce profit shifting by US multinational companies (while cutting its corporate tax rate from 35 to 21 percent and). Yet, 7 years after the start of the BEPS process and 5 years after the U.S. law, global profit shifting appears to have changed only marginally. The global loss of tax revenue due to this shifting appears to have stagnated at about 10% of corporate tax revenue collected. This is not to say that the policy initiatives of the last decade have had no effect: absent these policies, profit shifting may have been even higher today.

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