Results 21 to 30 of about 30,057 (299)
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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Searching for profit-shifting in China [PDF]
Economics: Journal Articles, 2018 Abstract This paper investigates profit-shifting behavior 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 relationship between profits and tax rates.
Xuefeng Qian +3 more
doaj +4 more sources
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
doaj +1 more source
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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Competition for FDI and Profit Shifting [PDF]
SSRN Electronic Journal, 2015 When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational’s intra-firm transactions, we show that the home market advantage that large countries have due to their size will be ...
Jie Ma, Pascalis Raimondos-Møller
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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
doaj +1 more source
Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms [PDF]
, 2008 Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant ...
Dischinger, Matthias, Riedel, Nadine
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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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Should countries control international profit shifting? [PDF]
Journal of International Economics, 2006 We present a fiscal competition model with two policy instruments: the level of corporate taxation and the tightness of control of profit shifting by multinational firms (MNF). We show that a country may optimally decide not to monitor the MNF for two reasons.
PERALTA, Susana +2 more
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Profit Shifting and Measured Productivity of Multinational Firms* [PDF]
Oxford Bulletin of Economics and Statistics, 2010 ‘The global integration of production cuts costs and taps new sources of skills and knowledge’ (Samuel Palmisano (2006), IBM Chairman, President and CEO on the evolution of multinationals)AbstractThis article examines the differences in total factor productivity (TFP) between multinationals and domestic firms before and after tax rate changes. The aim
Giorgia Maffini, Socrates Mokkas
openaire +3 more sources