Results 211 to 220 of about 440,212 (237)

Global Profit Shifting, 1975-2019

SSRN Electronic Journal, 2022
This paper constructs time series of global profit shifting covering the 2015-19 period, during which major international efforts were implemented to curb profit shifting. We find that (i) multinational profits grew faster than global profits, (ii) the share of multinational profits booked in tax havens remained constant at around 37 per cent, and (iii)
Wier, Ludvig, Zucman, Gabriel
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Profit Shifting during Foreign Tax Holidays

The Accounting Review, 2020
ABSTRACT We undertake the first empirical analysis of profit shifting by U.S. firms during foreign tax holidays. We show that foreign tax holidays have become a prevalent and powerful tax planning strategy among U.S. firms. We find that U.S.
Travis K. Chow, Jeffrey L. Hoopes, Edward L. Maydew   +2 more
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Profit shifting of U.S. multinationals

Journal of Public Economics, 2016
We analyze the profit shifting behavior of U.S. multinational firms using a unique panel data set of U.S. tax returns over the period 2002-2012. Prior research has found significant effects of tax rates in affiliate and parent countries on the profit shifting behavior of multinational entities, with semi-elasticities ranging from close to zero to well ...
Tim Dowd, Paul Landefeld, Anne Moore
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International profit shifting within multinationals: A multi-country perspective [PDF]

Journal of Public Economics, 2008
Abstract We model the opportunities and incentives generated by international tax differences for international profit shifting by multinationals. The model considers not only profit shifting arising from international tax differences between affiliates and parent companies, but also from tax differences between affiliates in different host countries.
Harry Huizinga, Luc Laeven
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Profit Shifting and Tax Uncertainty

SSRN Electronic Journal, 2016
We demonstrate the importance for the potency of profit shifting activity of risk factors related to macroeconomic and fiscal stability in countries where multinational subsidiaries reside. Using firm-level data for 1,241 parent firms from 24 countries and 12,698 subsidiaries in 43 countries, we first identify prevalent profit-shifting in periods (or ...
Manthos D. Delis, Iftekhar Hasan, Panagiotis Karavitis   +2 more
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Procuring Profit Shifting

2019
Abstract This chapter focuses on the role of states in actively procuring profit shifting across borders. The effects of global profit shifting and the associated revenue losses suffered by countries at every income level can be attributed to those jurisdictions that procure the majority of global profit shifting.
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Base Erosion and Profit Shifting

2016
BEPS 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 ...
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How Big is Profit Shifting?

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 ...
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