Results 11 to 20 of about 2,848,929 (309)
Social Science Research Network, 2022 This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises.
C. Fuest, F. Hugger, Florian Neumeier
semanticscholar +1 more source
Taxes, Profit Shifting, and the Real Activities of Mnes: Evidence from Corporate Tax Notches
Social Science Research Network, 2023 We exploit exogenous variation in tax notches created by controlled foreign corporation (CFC) rules to better understand the profit-shifting behavior of multinational enterprises (MNEs) and its consequences for real activity.
Jaqueline Hansen, V. Merlo, G. Wamser
semanticscholar +1 more source
A study of cross‐border profit shifting channels: Evidence from Australia
Accounting & Finance, 2023 We investigate two cross‐border profit shifting channels used by foreign multinational enterprises (MNEs) in Australia and assess the effectiveness of the related measures adopted by the Australian Parliament to combat base erosion and profit shifting ...
A. Tran, Wanmeng Xu
semanticscholar +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
Royalty Taxation Under Tax Competition and Profit Shifting
Social Science Research Network, 2023 Multinational corporations increasingly use royalty payments for intellectual property rights to shift profits globally. This not only threatens the tax base of countries worldwide but also affects the nature of tax competition.
Steffen Juranek +2 more
semanticscholar +1 more source
Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
Social Science Research Network, 2022 The 2017 Tax Cut and Jobs Act reduced the US corporate tax rate and introduced provisions to curb profit shifting. We combine survey data, tax data, and firm financial statements to study the evolution of the geographical allocation of US firms’ profits ...
Javier Garcia-Bernardo +2 more
semanticscholar +1 more source
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
Home or Away? Profit Shifting with Territorial Taxation
IMF Working Papers, 2022 and The views expressed in IMF Working Papers are those do ABSTRACT: In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system.
L. Liu, Dominika Langenmayr
semanticscholar +1 more source
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
doaj +1 more source
Pennies from Haven: Wages and Profit Shifting
Social Science Research Network, 2022 Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality.
Annette Alstadsaeter +3 more
semanticscholar +1 more source