Results 261 to 270 of about 30,057 (299)
Mapping the evidence on dietary acculturation post-migration among Indian immigrants in Australia, Canada, New Zealand and the UK: a scoping review protocol. [PDF]
BMJ OpenBachani Singh S +3 more
europepmc +1 more source
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 D 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
Some of the next articles are maybe not open access.
Related searches:
Related searches:
Global Profit Shifting, 1975-2019
SSRN Electronic Journal, 2022This paper constructs time series of global profit shifting covering the 2015-19 period, during which major international efforts were implemented to curb profit shifting. We find that (i) multinational profits grew faster than global profits, (ii) the share of multinational profits booked in tax havens remained constant at around 37 per cent, and (iii)
Wier, Ludvig, Zucman, Gabriel
openaire +2 more sources
Profit shifting of U.S. multinationals
Journal of Public Economics, 2016We analyze the profit shifting behavior of U.S. multinational firms using a unique panel data set of U.S. tax returns over the period 2002-2012. Prior research has found significant effects of tax rates in affiliate and parent countries on the profit shifting behavior of multinational entities, with semi-elasticities ranging from close to zero to well ...
Tim Dowd, Paul Landefeld, Anne Moore
openaire +1 more source
The Distribution of Profit Shifting
By focusing exclusively on large multinational groups, the global minimum tax (GMT) aims to target most of the world's profit shifting while keeping aggregate compliance costs at an acceptable level. This policy brief presents new evidence on profit shifting behavior across the size distribution of multinational enterprises (MNEs) to study whether the ...Clifford, Sarah +2 more
openaire +3 more sources
Profit Shifting during Foreign Tax Holidays
The Accounting Review, 2020ABSTRACT We undertake the first empirical analysis of profit shifting by U.S. firms during foreign tax holidays. We show that foreign tax holidays have become a prevalent and powerful tax planning strategy among U.S. firms. We find that U.S.
Travis K. Chow +2 more
openaire +1 more source
Profit Shifting and the United Kingdom
International Transfer Pricing Journal, 2015The 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
openaire +1 more source
Environmental taxation and profit-shifting activities
Ecological Economics, 2023We analyse environmental taxation in an international setting, where a multinational company produces a good whose consumption causes a negative externality. We study the joint effects of imperfect competition, corporate tax and profit-shifting activities on the optimal level of environmental taxation.
Levaggi R., Panteghini P. M.
openaire +1 more source