Results 181 to 190 of about 494 (209)
Some of the next articles are maybe not open access.
SSRN Electronic Journal, 2019
This research note describes the plausible magnitude of US revenue loss due to profit shifting, building on recent developments in the literature as well as new country-by-country data on US multinational companies in 2017. In the past, the most complete data sources have all shown large magnitudes of profit shifting, suggesting substantial revenue ...
openaire +1 more source
This research note describes the plausible magnitude of US revenue loss due to profit shifting, building on recent developments in the literature as well as new country-by-country data on US multinational companies in 2017. In the past, the most complete data sources have all shown large magnitudes of profit shifting, suggesting substantial revenue ...
openaire +1 more source
Base Erosion and Profit Shifting
2016BEPS is an acronym for “base erosion and profit shifting” and refers to tax planning strategies that exploit gaps and mismatches in tax rules to make profits “disappear” for tax purposes or to shift profits to locations where there is little or no real activity but the taxes are low, resulting in little or no overall corporate tax being paid ...
openaire +2 more sources
Sectoral shifts and rates of profit
De Economist, 1980In this paper the role of the capital market is analysed onthe base of a dynamic two-sector model of a closed economy. The way in which the allocation of investment is related to sectoral differences in the rate of profit and to diverging sectoral capital needs as well, turns out to be of great importance for the whole economy.
openaire +1 more source
Not all temporal shift modules are profitable
Journal of Electronic Imaging, 2022Youshan Zhang +3 more
openaire +1 more source
Government Reputation, FDI, and Profit-shifting
SSRN Electronic Journal, 2023openaire +1 more source
Tax competition in the presence of profit shifting
Journal of Public Economics, 2023Steeve Mongrain, Tanguy Van Ypersele
exaly
Will farm profits shift in 2013? [PDF]
, 2012 Despite a severe drought, profits in the U.S. farm sector soared in 2012. Beginning in late June, U.S. crops and pastures wilted under one of the worst droughts in history. Although total farm incomes remained high, the drought exacerbated a widening gulf in profitability between the crop and livestock sectors.
openaire
Corporate Governance and Profit Shifting: The Role of the Audit Committee
European Accounting Review, 2023Panagiotis Karavitis, Kenneth Klassen
exaly
Profit Shifting and Firm Credit
SSRN Electronic Journal, 2023Fotis Delis +4 more
openaire +1 more source
Onshore and offshore profit shifting and tax revenue losses in the European Union
Economic Modelling, 2023DanuŠe Nerudová +2 more
exaly