Results 21 to 30 of about 494 (211)
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
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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
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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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The Corporate Governance of Profit Shifting [PDF]
SSRN Electronic Journal, 2018 We examine tax-motivated profit shifting as the outcome of corporate governance characteristics in multinational enterprises (MNEs). We propose a novel subsidiary-year measure of profit shifting, estimated from the responses of subsidiary profits to exogenous parent earnings shocks. Subsequently, we hypothesize that audit committee size and experience,
Manthos D. Delis +2 more
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Profit shifting frictions and the geography of multinational activity [PDF]
, 2022 info:eu-repo/semantics ...
Ferrari, Alessandro +3 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
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Re-allocating taxing rights and minimum tax rates in international profit taxation
Journal of Government and Economics, 2022 What happens when sovereign governments coordinate their tax policies? This is an important research topic in government and economics. We focus on implications of re-allocating taxing rights away from source countries (where goods are produced) to ...
Gerhard Kempkes, Nikolai Stähler
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Transfer Pricing in the European Union Context [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 The practice of transfer pricing for the purpose of fiscal optimization has become the center of attention in recent years due to the negative impact it has on the tax base, the state budget and competition.
Laurentiu-Mihai Tanase +2 more
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Pennies from Haven: Wages and Profit Shifting
SSRN Electronic Journal, 2022 Research Council of ...
Alstadsæter, Annette +3 more
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