Results 101 to 110 of about 30,057 (299)
Profit Shifting in the EU: Evidence from Germany [PDF]
The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with ...
Alfons Weichenrieder
core
The Tax Sensitivity of Debt in Multinationals: A Review [PDF]
, 2015 The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by groups.
Schjelderup, Guttorm
core +3 more sources
Molecular Oncology, EarlyView.CIN85 is highly expressed in osteosarcoma, particularly in metastatic lesions. Its overexpression increases cell migration and Matrigel invasion, while silencing CIN85 suppresses these behaviors. Transcriptome analysis shows that CIN85 regulates MMP2, COL3A1, and Akt/mTOR signaling. Targeting these pathways reverses CIN85‐induced motility, highlighting
Iryna Horak +10 more
wiley +1 more source
The Impact of Tax Avoidance in Romania: Corporate Profit Shifting to Tax Havens [PDF]
Ovidius University Annals: Economic Sciences SeriesThis study investigates the impact of tax avoidance on Romania's economy, specifically its relationship with GDP, comparing Romania's situation to other EU member states.
Laurentiu-Mihai Tanase, Norina Popovici
doaj
G20: dealing with too-big-to-fail banks, corporate tax avoidance, and development [PDF]
Overview: This issue of the G20 Monitor addresses the ‘too big to fail’ dilemma of major financial institutions, combating tax evasion and avoidance through ‘base erosion and profit shifting’ (BEPS), and a report from the ‘G20 and Development’ conference
Daniela Strube +2 more
core
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
Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels [PDF]
, 2013 This paper provides a quantitative review of the empirical literature on profit-shifting behavior of multinational firms. We synthesize the evidence from 25 studies and find a substantial response of profit measures to international tax rate ...
Heckemeyer, Jost H., Overesch, Michael
core +1 more source
Molecular cancer prevention: Intercepting disease
Molecular Oncology, EarlyView.Oncological practice must evolve, from treating established tumours to proactive cancer interception before clinical manifestation. This will require mechanistic insight into tumour initiation, validated biomarkers of early disease development and redesigned clinical trials, enabling cancer interception to become a core pillar of oncology with the ...
Charlotte Grieco +2 more
wiley +1 more source
Redistributive taxation, multinational enterprises, and economic integration [PDF]
Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but also leads to rising profitability of the corporate sector.
Haufler, Andreas +2 more
core
Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed? [PDF]
, 2005 We analyze a sequential game between two symmetric countries when firms can invest in a multinational structure that confers tax savings. Governments are able to commit to long-run tax discrimination policies before firms' decisions are made and before ...
Bucovetsky, Sam, Haufler, Andreas
core +3 more sources