Results 1 to 10 of about 442,649 (160)
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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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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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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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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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
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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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Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity [PDF]
, 2011 This paper analyzes measures that limit firms’ profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g.
Langenmayr, Dominika
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PROFIT SHIFTING: THE PERSPECTIVE BASED ON MULTINATIONAL CORPORATION MANAGERS [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2022 The profit shifting has been carried out by the multinational corporations around the world. During the COVID-19 pandemic, technology-based companies such as Google, Microsoft and Facebook, which is supposed to produce huge profits, they precisely ...
Puspita M.C., Roekhudin, Lilik P.
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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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