Results 181 to 190 of about 494 (211)

Profit Shifting and the United Kingdom

International Transfer Pricing Journal, 2015
The Finance Bill 2014 enacted new legislation on so-called “profit transfers” and on certain other specific transactions. One thing that these have in common is that they may cut straight across the application of the arm’s length principle. Certainly, they have the potential to do so.
A. Casley, S. Wlazlowski, S. Wood
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International profit shifting within multinationals: A multi-country perspective [PDF]

Journal of Public Economics, 2008
Abstract We model the opportunities and incentives generated by international tax differences for international profit shifting by multinationals. The model considers not only profit shifting arising from international tax differences between affiliates and parent companies, but also from tax differences between affiliates in different host countries.
Harry Huizinga, Luc Laeven
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Profit Shifting and Tax Uncertainty

SSRN Electronic Journal, 2016
We demonstrate the importance for the potency of profit shifting activity of risk factors related to macroeconomic and fiscal stability in countries where multinational subsidiaries reside. Using firm-level data for 1,241 parent firms from 24 countries and 12,698 subsidiaries in 43 countries, we first identify prevalent profit-shifting in periods (or ...
Manthos D. Delis, Iftekhar Hasan, Panagiotis Karavitis   +2 more
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Procuring Profit Shifting

2019
Abstract This chapter focuses on the role of states in actively procuring profit shifting across borders. The effects of global profit shifting and the associated revenue losses suffered by countries at every income level can be attributed to those jurisdictions that procure the majority of global profit shifting.
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Profit Shifting in a Globalized World

AEA Papers and Proceedings, 2019
This paper briefly reviews the measurement of the magnitude of profit shifting by multinational firms. Highlighting differences between estimates using microeconomic and macroeconomic approaches, it sketches a conceptual framework that can help explain these divergent estimates.
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How Big is Profit Shifting?

SSRN Electronic Journal, 2019
This research note describes the plausible magnitude of US revenue loss due to profit shifting, building on recent developments in the literature as well as new country-by-country data on US multinational companies in 2017. In the past, the most complete data sources have all shown large magnitudes of profit shifting, suggesting substantial revenue ...
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Base Erosion and Profit Shifting

2016
BEPS is an acronym for “base erosion and profit shifting” and refers to tax planning strategies that exploit gaps and mismatches in tax rules to make profits “disappear” for tax purposes or to shift profits to locations where there is little or no real activity but the taxes are low, resulting in little or no overall corporate tax being paid ...
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Profit Shifting and Tax Response of Multinational Banks

SSRN Electronic Journal, 2014
This paper analyzes multinational banks’ response to taxation. For the empirical analysis we use firm-level bank data from the Bankscope database. We find significant tax effects on reported profits of bank subsidiaries. The magnitude for the tax response of reported profits doubles the effects found in previous studies for non-financial MNEs.
Julia Merz, Michael Overesch
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Will farm profits shift in 2013? [PDF]

, 2012
Despite a severe drought, profits in the U.S. farm sector soared in 2012. Beginning in late June, U.S. crops and pastures wilted under one of the worst droughts in history. Although total farm incomes remained high, the drought exacerbated a widening gulf in profitability between the crop and livestock sectors.
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Government Reputation, FDI, and Profit-shifting

SSRN Electronic Journal, 2023
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