Results 11 to 20 of about 879,236 (250)
Searching for profit-shifting in China [PDF]
Economics: Journal Articles, 2018 This paper investigates profit-shifting behaviour among multinational corporations (MNCs) in China. The authors exploit the flat-rate structure of China's corporate income tax, along with its system of targeted, preferential rates, to estimate the ...
Xuefeng Qian +3 more
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Asymmetric Capital Tax Competition with Profit Shifting [PDF]
, 2004 tax competition, asymmetric countries, profit shifting, multinational enterprises., F23, H25, H32.,
Stöwhase, Sven, Sven Stöwhase
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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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Competition for FDI and profit shifting: On the effects of subsidies and tax breaks [PDF]
, 2013 We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions.
De Feo, Giuseppe, Amerighi, Oscar
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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
doaj +1 more source
Journal of Business Economics and Management, 2022 When a company establishes subsidiaries with capital provided by a third party, the subsidiaries’ shareholders include the parent company (controlling shareholders) and minority (noncontrolling) shareholders.
Kento Fujita, Akihiro Yamada
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Profit Shifting opportunities, Multinationals, and the determinants of FDI [PDF]
, 2002 The theory of tax competition suggests that different tools might be used to attract physical capital and taxable profits. While it is assumed that FDI in real activity is deterred by high effective taxes, investment undertaken for purpose of profit ...
Stöwhase, Sven
core +1 more source
The Role of Headquarters Firms in Multinational Profit Shifting Strategies [PDF]
, 2010 This paper stresses the special role of multinational headquarters in corporate profit shifting strategies. Using a large panel of European firms, we show that multinational enterprises (MNEs) are reluctant to shift profits away from their headquarters ...
Dischinger, Matthias, Riedel, Nadine
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GLOBALIZATION, TAX POLICY AND TAX HAVENS. SOME CRITICAL CONSIDERATIONS [PDF]
Financial Studies, 2021 The aim of the paper is to highlight, at a theoretical level, the effects of globalization on fiscal policy, as well as the issue of profit shifting at OECD level, given that, although substantial progress has been made internationally in multilateral ...
Nicoleta MIHĂILĂ
doaj
Global evidence on profit shifting: The role of intangible assets
, 2021 Profit shifting has come to the fore with the recently released Pandora Papers. This column uses a new global profit-shifting database covering 95 countries to show that profit shifting on average has gradually declined since 2011 following efforts from ...
Delis, Manthos D +3 more
core +1 more source