Results 11 to 20 of about 494 (211)
Monex: Journal Research Accounting Politeknik Tegal, 2023 Tujuan dari studi ini yaitu guna mencari tahu, membuktikan serta menganalisis pengaruh management compensation, corporate social responsibility, dan intangible asset intensity terhadap profit shifting.
Jihan Afia Karunia, Wiwit Irawati
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Profit Shifting and Industrial Heterogeneity [PDF]
CESifo Economic Studies, 2019 Abstract Base erosion and profit shifting undermines tax revenues collection and raises public discontent in times when the tax burden has increased significantly for households in most developed economies. In addition, new forms of profit shifting related to intangible investment have emerged rapidly along the traditional use of ...
Diego d'Andria, Salvador Barrios
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PROFIT SHIFTING: THE PERSPECTIVE BASED ON MULTINATIONAL CORPORATION MANAGERS [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2022 The profit shifting has been carried out by the multinational corporations around the world. During the COVID-19 pandemic, technology-based companies such as Google, Microsoft and Facebook, which is supposed to produce huge profits, they precisely ...
Puspita M.C., Roekhudin, Lilik P.
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Profit Shifting in Two‐Sided Markets [PDF]
International Journal of the Economics of Business, 2009 Abstract We investigate how multinational two‐sided platform firms set their prices on intra‐firm transactions. Two‐sided platform firms derive income from two customer groups that are connected through at least one positive network externality from one group to the other. A main finding is that, even in the absence of taxation, transfer prices deviate
Schindler, Dirk, Schjelderup, Guttorm
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Profit shifting in Brazil and the impact of tax havens
Revista Contabilidade & Finanças, 2020 We investigate tax-induced profit shifting in Brazil and the impact of tax havens on the shifting behavior of firms. Profit shifting research in Brazil is virtually non-existent, although the shifting incentives in Brazil are prominent.
Alex A. T. Rathke
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Profit shifting of multinational corporations worldwide
World Development, 2021 Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research investigating the scale and distribution of profit shifting has faced methodological and data challenges, both of which we address. First,
Javier Garcia-Bernardo, Petr Janský
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IEEE Open Access Journal of Power and Energy, 2023 Recent technical, market, and policy developments in the electricity industry are increasing interest in and need for energy storage. We examine the potential for using the flexibility of an aggregation of tank electric water heaters as a source of ...
Mahan A. Mansouri, Ramteen Sioshansi
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Corporate Social Responsibility and Profit Shifting [PDF]
European Accounting Review, 2019 This paper studies the relationship between corporate social responsibility (CSR) and profit shifting. Using a profit-shifting measure derived from worldwide data for parent firms and their foreign subsidiaries, we find that corporate social responsibility is positively and significantly associated with profit shifting, consistent with the legitimacy ...
Iftekhar Hasan +3 more
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Profit-Shifting Activities in the Mining Sector: Evidence from the Czech Republic
European Journal of Business Science and Technology, 2017 The aim of this paper is to measure the magnitude of profit shifting in the Czech Mining industry. The paper source data from AMADEUS provided by the Bureau van Dijk for the 10-year period 2005-2014 to seek evidence of profit-shifting activities and ...
Daniel Anarfi, Danuše Nerudová
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Profit Shifting by Debt Financing in Europe [PDF]
SSRN Electronic Journal, 2010 This article aims at analyzing the link between subsidiaries' capital structure and taxation in Europe. First we introduce a trade-off model, which studies a MNCs' financial strategy and shows how debt policy allows multinational groups to shift profits from low-tax to high-tax jurisdictions.
BARION, Francesca +3 more
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