Results 1 to 10 of about 2,848,929 (309)
Profit shifting from Nigeria to Europe: The impact on human rights. [PDF]
PLOS Global Public HealthThe United Nations Universal Declaration of Human Rights states that everyone is entitled to economic and social rights essential to survive and thrive (Articles 25 and 26) and everyone is entitled to a social and international order in which their ...
Rachel Etter-Phoya +4 more
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Contributions of the Base Erosion and Profit Shifting BEPS Project on Transfer Pricing and Tax Avoidance [PDF]
Financial Markets, Institutions and Risks, 2021 Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multinational companies in their own benefit. Then, to face tax avoidance and tax losses which represents 100 to 240 billion dollars per year, Organization for
Anissa Ouelhadj, Mehdi Bouchetara
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Export Subsidies and Profit-Shifting in Vertical Markets
Journal of Agricultural and Resource Economics, 2001 This study examines the interaction between export subsidies and profit-shifting in a vertical production system consisting of agricultural commodity production, and intermediate and final good processing, where the latter two stages may be characterized
Ian M. Sheldon +2 more
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Profit shifting in Brazil and the impact of tax havens
Revista Contabilidade & Finanças, 2020 We investigate tax-induced profit shifting in Brazil and the impact of tax havens on the shifting behavior of firms. Profit shifting research in Brazil is virtually non-existent, although the shifting incentives in Brazil are prominent.
Alex A. T. Rathke
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How do countries curb their debt or profit shifting: a systematic literature review
Cogent Business & ManagementCompanies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates.
Nurlita Sukma Alfandia
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Assessing Profit Shifting in Lithuanian Firms [PDF]
SHS Web of Conferences, 2021 Research background: Multinational enterprises (MNEs) employ tax avoidance by ability to use differences in tax systems of various countries to successfully incur effective tax rate that is lower than the statutory one.
Kundelis Egidijus +2 more
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Profit Shifting of Multinational Corporations Worldwide [PDF]
World Development, 2021 Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue.
Javier Garcia-Bernardo, P. Janský
semanticscholar +1 more source
Cogent Economics & Finance, 2023 In this paper, we study another approach to the profit shifting costs function of multinational profit shifting. First, we describe the modelling approaches of such costs functions and provide a synthesized analysis.
Mohamed Rachidi, Abdeslam El Moudden
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Due to the Gloomy Economic Outlook EU Fight against Tax Havens Enters a New Phase [PDF]
Revista de Management Comparat International, 2021 An important part of the massive loss of income registered by some states of the European Union is due to the tax havens. It is estimated that last year alone the impact at EU level was 75 billion Euros.
Narciz BĂLĂȘOIU
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Monex: Journal Research Accounting Politeknik Tegal, 2023 Tujuan dari studi ini yaitu guna mencari tahu, membuktikan serta menganalisis pengaruh management compensation, corporate social responsibility, dan intangible asset intensity terhadap profit shifting.
Jihan Afia Karunia, Wiwit Irawati
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