Results 1 to 10 of about 494 (209)
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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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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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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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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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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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
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Reservations and declarations to tax treaties
Правоприменение, 2021 The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit ...
I. A. Khavanova
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Profit-Shifting Activities in the Mining Sector: Evidence from the Czech Republic
European Journal of Business Science and Technology, 2017 The aim of this paper is to measure the magnitude of profit shifting in the Czech Mining industry. The paper source data from AMADEUS provided by the Bureau van Dijk for the 10-year period 2005-2014 to seek evidence of profit-shifting activities and ...
Daniel Anarfi, Danuše Nerudová
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