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UID:event-10341@www.amse-aixmarseille.fr
DTSTAMP:20260422T144031Z
CREATED:20260422T144031Z
LAST-MODIFIED:20260422T144031Z
STATUS:CONFIRMED
SEQUENCE:0
SUMMARY:amse seminar - Mathieu Parenti
DTSTART:20231106T103000Z
DTEND:20231106T114500Z
DESCRIPTION:Multinational enterprises exploit gaps in international taxatio
 n rules to artificially shift their tax liability to low-tax countries. Hug
 e empirical challenges arise in understanding international tax loopholes d
 ue to limited coverage of tax haven countries in available data sources and
  even more limited experience of plugging tax loopholes internationally. Th
 is paper contributes to both these areas by examining foreign investments a
 nd international tax loopholes through new administrative transaction data 
 from India. Gravity models of Foreign Direct Investment (FDI) inflows to In
 dia show a stark outlier - Mauritius - with which India has a bilateral t
 ax treaty that contained a loophole allowing both Indian and foreign firms 
 to avoid capital gains tax on profits of company sales. In 2016\, India and
  Mauritius agreed to reform treaty\, removing the loophole. and changing 
 effective tax rates to investments in India through Mauritius. Following t
 he reform\, we show that the volume of FDI flowing to India through Maurit
 ius falls\, compared to FDI from other routing countries. Firm-level micro
  data confirms the finding that foreign investors reduced their investments
  through Mauritius\, with some diversion to investments from other tax hav
 en channels. Indian firms who had received FDI through Mauritius before t
 he policy change did not experience a relative fall in total FDI inflows.\\
 n\\nContact: Nicolas Clootens: nicolas.clootens[at]univ-amu.frRomain Ferral
 i: romain.ferrali[at]univ-amu.fr\n\nPlus d'informations: https://www.amse-a
 ixmarseille.fr/en/events/mathieu-parenti-0
LOCATION:Îlot Bernard du Bois - Amphithéâtre\, AMU - AMSE\, 5-9 boulevar
 d Maurice Bourdet\, 13001 Marseille
URL;VALUE=URI:https://www.amse-aixmarseille.fr/en/events/mathieu-parenti-0
CONTACT:Nicolas Clootens: nicolas.clootens[at]univ-amu.frRomain Ferrali: ro
 main.ferrali[at]univ-amu.fr
TRANSP:OPAQUE
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