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Searching for profit-shifting in China [PDF]
Economics: Journal Articles, 2018 This paper investigates profit-shifting behaviour 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 ...
Xuefeng Qian +3 more
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Asymmetric Capital Tax Competition with Profit Shifting [PDF]
, 2004 tax competition, asymmetric countries, profit shifting, multinational enterprises., F23, H25, H32.,
Stöwhase, Sven, Sven Stöwhase
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Competition for FDI and profit shifting: On the effects of subsidies and tax breaks [PDF]
, 2013 We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions.
De Feo, Giuseppe, Amerighi, Oscar
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Base erosion and profit shifting by Google and platform market competition in Korea [PDF]
SHS Web of Conferences, 2020 The adoption of Google Taxes is often mentioned with respect to corporate taxes avoided for a MNE that does not have a permanent establishment in the domestic market.
Lee Taehee
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Profit Shifting opportunities, Multinationals, and the determinants of FDI [PDF]
, 2002 The theory of tax competition suggests that different tools might be used to attract physical capital and taxable profits. While it is assumed that FDI in real activity is deterred by high effective taxes, investment undertaken for purpose of profit ...
Stöwhase, Sven
core +1 more source
THE ASSOCIATION BETWEEN AUDIT QUALITY AND EARNINGS MANAGEMENT USING CLASSIFICATION SHIFTING
İşletme Bilimi Dergisi, 2021 Aim: The aim of this paper is to analyze the association between audit quality measured by audit firm size and earnings management by classification shifting.
Eray Çetin, Alpaslan Yaşar
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The Role of Headquarters Firms in Multinational Profit Shifting Strategies [PDF]
, 2010 This paper stresses the special role of multinational headquarters in corporate profit shifting strategies. Using a large panel of European firms, we show that multinational enterprises (MNEs) are reluctant to shift profits away from their headquarters ...
Dischinger, Matthias, Riedel, Nadine
core +1 more source
Global evidence on profit shifting: The role of intangible assets
, 2021 Profit shifting has come to the fore with the recently released Pandora Papers. This column uses a new global profit-shifting database covering 95 countries to show that profit shifting on average has gradually declined since 2011 following efforts from ...
Delis, Manthos D +3 more
core +1 more source
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
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Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018 The aim of the paper is to measure the amount of profit shifting within the banking sector in Eastern European countries. The paper uses firm‑level bank data from the Bankscope database of multinational subsidiary banks operating in Eastern Europe for a ...
Daniel Anarfi, Danuše Nerudová
doaj +1 more source