Research seminar: Samuel Delpeuch (Paris School of Economics)

We would like to invite you to a research seminar by Samuel Delpeuch, Senior Economist at the EU Tax Observatory (Paris School of Economics).
 
Title: *MNE Business Functions and Corporate Taxation*
 
Authors: Samuel Delpeuch, Ana Cinta González Cabral, Felix Hugger, Pierce O’Reilly
 
Abstract: This paper examines real responses of large multinational enterprises (MNEs) to tax by studying their global allocation of business functions, drawing on a novel dataset of the global activities of large MNE groups. The paper first provides initial descriptive insights on the distribution of MNE business functions across jurisdictions. It subsequently explores the relationship between effective corporate taxation and the location of business functions. The findings indicate that higher average effective tax rates are associated with a lower prevalence of some business functions, particularly those related to holding or the provision of internal group financing. In contrast, more routine functions, such as sales or manufacturing, appear to be less sensitive to average effective tax rates. Finally, business functions also respond to a variety of other features of CIT systems, such as tax incentives, loss carryover provisions, or anti-avoidance rules. The results offer valuable insights into the structure of MNEs' global value chains, as well as the real economic impacts of MNEs’ responses to taxation.
 
The seminar will take place on *Monday*, September 22, 2025, in Room 601 at 16:00.
 
The paper is available as an OECD Taxation Working Paper No. 71
<https://www.oecd.org/en/publications/mne-business-functions-and-corporate-taxation_53109021-en.html>
 
If you need a discussion slot with Dr. Delpeuch, please write to Miroslav Palanský, and he will try to find a suitable time.
 
The list of all research seminars at IES (past and forthcoming) is available at: https://ies.fsv.cuni.cz/en/research/research-seminars