Results 31 to 40 of about 30,057 (299)
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 +4 more sources
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
Is competition for FDI bad for regional welfare? [PDF]
, 2008 We investigate the impact on regional welfare of policy competition for FDI when a multinational firm can strategically react to differences in statutory corporate tax rates and shift taxable profits to lower-tax jurisdictions.
Amerighi, Oscar, De Feo, Giuseppe
core +3 more sources
Profit shifting frictions and the geography of multinational activity [PDF]
, 2023 info:eu-repo/semantics ...
Ferrari, Alessandro +3 more
openaire +1 more source
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
doaj +1 more source
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
doaj
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
openaire +1 more source
Debt/asset ratio as evidence of profit-shifting behaviour in the Slovak Republic
Technological and Economic Development of Economy, 2019 Companies use different methods and techniques to transfer taxable profits to tax havens. The paper aims at analysing the influence of the relocation of the registered office of Slovak companies in tax havens in relation to the leverage ratio and the ...
Michal Ištok, Mária Kanderová
doaj +1 more source
Pennies from Haven: Wages and Profit Shifting
SSRN Electronic Journal, 2022 Research Council of ...
Alstadsæter, Annette +3 more
openaire +4 more sources
Home or away? Profit shifting with territorial taxation
Journal of Public Economics, 2022 In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that the profitability of UK subsidiaries in low-tax countries increased after the reform ...
Langenmayr, Dominika, Liu, Li
openaire +2 more sources