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Cogent Economics and 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
exaly +3 more sources
Doctors’ job shifts between non-profit and for-profit healthcare organisations: evidence from a national panel of doctors [PDF]
BMC Research NotesObjective Concerns have been raised about doctors shifting jobs from non-profit to for-profit healthcare, leaving non-profit organisations understaffed. This study explores the extent and underlying reasons for such job transitions.
Elin Anita Fadum +4 more
doaj +2 more sources
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
doaj +2 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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.
doaj
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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IEEE Open Access Journal of Power and Energy, 2023 Recent technical, market, and policy developments in the electricity industry are increasing interest in and need for energy storage. We examine the potential for using the flexibility of an aggregation of tank electric water heaters as a source of ...
Mahan A. Mansouri, Ramteen Sioshansi
doaj +1 more source