Optimized profit repatriation in multinational enterprises through cross-border change of legal form and international tax management. [PDF]
Heliyon, 2023 Kollruss T.
europepmc +1 more source
Effective tax rates of multinational corporations: Country-level estimates. [PDF]
PLoS One, 2023 Garcia-Bernardo J +2 more
europepmc +1 more source
An Analysis of Where American Companies Report Profits: Indications of Profit Shifting [PDF]
, 2013 This report uses data on the operations of U.S. multinational companies (MNCs) to examine the extent to which, if any, MNCs are moving profits out of high-tax countries (or out of the U.S.) and into low-tax countries with little corresponding change in ...
Keightley, Mark P
core +2 more sources
The Merit of Ascription? Economic Elite Perceptions of Inheritance Taxation. [PDF]
Soc Justice Res, 2022 Atria J.
europepmc +1 more source
Misassigning Income: The Supreme Court and Attorneys\u27 Fees [PDF]
, 2005 This past term\u27s Supreme Court decision in Commissioner v. Banks and Commissioner v. Banaitis distorts foundational principles, known as assignment of income law, which help identify the person who must report income for federal tax purposes.
Cohen, Stephen B.
core +1 more source
Recovering lost tax to meet the health financing gap for universal public sector health systems in East and Southern Africa. [PDF]
BMJ Glob Health, 2023 Loewenson R, Mukumba C.
europepmc +1 more source
Regulating Large International Firms [PDF]
This paper explores the existing arrangements for multilateral regulation of large firms, and makes the case for balancing strengthened global corporate property rights with more explicit and enforceable social obligations.
Valpy FitzGerald
core
International Tax Cooperation and Capital Mobility [PDF]
The international mobility of capital and the geographical dispersion of firms have clear advantages for the growth and modernisation of the region. They also create fundamental challenges for national tax authorities.
Valpy FitzGerald
core
Taxation strategies for the governance of digital business model-An example of China. [PDF]
Front Psychol, 2022 Guo Y, Zou T, Shan Z.
europepmc +1 more source
Proposal of a guide for the interpretation, simplification of the regulatory process and good tax compliance, case of digital taxpayers, influencers. [PDF]
PLoS One, 2023 Mamani Monrroy KY +4 more
europepmc +1 more source