Results 1 to 10 of about 440,113 (138)
Profit Shifting and FDI Restrictions [PDF]
SSRN Electronic Journal, 2016 Tariffs have almost completely disappeared but various restrictions on foreign entry remain for multinationals. Many trade agreements and Bilateral Investment Treaties (BITs) have been signed to lower tariffs and reduce the risks of expropriation. Why do
Lebrand, Mathilde
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Profit Shifting and Productivity Mismeasurement [PDF]
, 2000 This note identifies profit shifting in response to cross-countrydifferences in corporate tax rates as a source of productivitymismeasurement. To quantify the magnitude of mismeasurement, theprofit-shifting effect is isolated from other possible effects ...
Bartelsman, E.J., Beetsma, R.M.W.J.
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Organizational Capacity and Profit Shifting [PDF]
SSRN Electronic Journal, 2021 This paper analyses the effect of a firm’s organizational capacity on the reported profitability of multinational enterprises (MNEs). Better organizational practices improve productivity and the potential taxable profits of firms. However, higher adoption of these practices may also enable more efficient allocation of profits across tax jurisdictions ...
Katarzyna Bilicka, Daniela Scur
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Profit Shifting by Multinationals: Indirect Evidence from European Micro Data [PDF]
, 2007 We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed in an econometric panel study for the years 1995 to 2005 and additionally in a cross-section for 2004 using a large micro database of ...
Dischinger, Matthias
core +11 more sources
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,
Ma, Jie, Raimondos-Møller, Pascalis
core +5 more sources
Profit shifting and tax‐rate uncertainty [PDF]
Journal of Business Finance & 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
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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.
Bilicka, Katarzyna Anna +1 more
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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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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 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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