Results 1 to 10 of about 494 (211)
Cogent Economics & Finance, 2023 In this paper, we study another approach to the profit shifting costs function of multinational profit shifting. First, we describe the modelling approaches of such costs functions and provide a synthesized analysis.
Mohamed Rachidi, Abdeslam El Moudden
doaj +3 more sources
Profit shifting and tax‐rate uncertainty [PDF]
Journal of Business Finance and Accounting, 2020 AbstractUsing firm‐level data for 1,084 parent firms in 24 countries and for 9,497 subsidiaries in 54 countries, we show that tax‐motivated profit shifting is larger among subsidiaries in countries that have stable corporate tax rates over time. Our findings further suggest that firms move away from transfer pricing and toward intragroup debt shifting ...
Manthos Delis +2 more
exaly +3 more sources
Profit shifting and corruption
International Tax and Public Finance, 2020 This paper introduces heterogeneous profit shifting costs induced by corrupt tax officials to the analysis of profit shifting of multinationals. Using a theoretically derived corruption weighted tax differential, we show that corruption increases profit shifting of European firms.
Katarzyna Bilicka, André Seidel
exaly +4 more sources
Searching for profit-shifting in China [PDF]
Economics: Journal Articles, 2018 Abstract This paper investigates profit-shifting behavior among multinational corporations (MNCs) in China. The authors exploit the flat-rate structure of China’s corporate income tax, along with its system of targeted, preferential rates, to estimate the relationship between profits and tax rates.
Xuefeng Qian +3 more
doaj +4 more sources
Taxes, Leverage, and Profit Shifting in Banks
EconomiesThe goal of this research is to investigate whether taxation affects the leverage decisions of banks and if the response of leverage to tax increases depends on profit-shifting opportunities available to individual banks. This topic remains controversial
Arthur José Cunha Bandeira de Mello Joia +2 more
doaj +3 more sources
Export Subsidies and Profit-Shifting in Vertical Markets
Journal of Agricultural and Resource Economics, 2001 This study examines the interaction between export subsidies and profit-shifting in a vertical production system consisting of agricultural commodity production, and intermediate and final good processing, where the latter two stages may be characterized
Ian M. Sheldon +2 more
doaj +3 more sources
Organizational Capacity and Profit Shifting [PDF]
SSRN Electronic Journal, 2021 This paper analyses the effect of a firm’s organizational capacity on the reported profitability of multinational enterprises (MNEs). Better organizational practices improve productivity and the potential taxable profits of firms. However, higher adoption of these practices may also enable more efficient allocation of profits across tax jurisdictions ...
Katarzyna Bilicka, Daniela Scur
openaire +2 more sources
Assessing Profit Shifting in Lithuanian Firms [PDF]
SHS Web of Conferences, 2021 Research background: Multinational enterprises (MNEs) employ tax avoidance by ability to use differences in tax systems of various countries to successfully incur effective tax rate that is lower than the statutory one.
Kundelis Egidijus +2 more
doaj +1 more source
Contributions of the Base Erosion and Profit Shifting BEPS Project on Transfer Pricing and Tax Avoidance [PDF]
Financial Markets, Institutions and Risks, 2021 Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multinational companies in their own benefit. Then, to face tax avoidance and tax losses which represents 100 to 240 billion dollars per year, Organization for
Anissa Ouelhadj, Mehdi Bouchetara
doaj +1 more source
Lifestyle taxes in the presence of profit shifting [PDF]
Journal of Economics, 2020 AbstractThe consumption of unhealthy products generates significant externalities in terms of increased future health care costs to society. Lifestyle taxes are attracting increasing attention as a measure by which to discourage over-consumption and correct such externalities.
Rosella Levaggi +2 more
openaire +3 more sources