Results 221 to 230 of about 440,212 (237)

Global Minimum Tax and Profit Shifting

We develop a methodology to decompose the tax revenue impact of the global minimum tax introduced in 2024 into several components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations from tax returns, financial statements and country-by-country reports of all multinationals active in ...
Boukal, Tomáš, Janský, Petr, Palanský, Miroslav   +2 more
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Profit Shifting and the United Kingdom

International Transfer Pricing Journal, 2015
The Finance Bill 2014 enacted new legislation on so-called “profit transfers” and on certain other specific transactions. One thing that these have in common is that they may cut straight across the application of the arm’s length principle. Certainly, they have the potential to do so.
A. Casley, S. Wlazlowski, S. Wood
openaire   +1 more source

Shifting Loyalties and Profits

Chapter 5 describes the remarkable growth of the private security company (PSC) industry during the US-led occupation of Afghanistan. Drawing on fieldwork, it offers a case study of a large Afghan PSC and its links with informal armed groups, and argues that the industry allowed such groups to avoid disarmament post-2001. A second case study of PSCs in
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The Distribution of Profit Shifting

This paper characterizes profit shifting behavior across the size distribution of multinational enterprises (MNEs) to evaluate the targeting of the recently introduced Global Minimum Tax (GMT). Using German microeconomic administrative data with no reporting gaps for tax havens, we first document reductions in tax payments after tax haven subsidiaries ...
Clifford, Sarah, Miethe, Jakob, Semelet, Camille   +2 more
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Foreign direct investment under oligopoly: Profit shifting or profit capturing?

Journal of Public Economics, 1996
Abstract In this paper a model of taxation of foreign source corporate income is developed when the output market is not perfectly competitive. Profit shifting policies, similar to those in the new trade literature, are also present in the case of foreign direct investment (FDI). There are, however, important differences to the new trade theory since
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SUBSTITUTION ACROSS METHODS OF PROFIT SHIFTING

National Tax Journal, 2015
Multinational corporations have a variety of profit-shifting methods available. This paper considers the relationship between methods of shifting.
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Profit Shifting Through Intellectual Property

Economic Synopses, 2022
Ana Maria Santacreu, Jesse LaBelle
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Profit Shifting in a Globalized World

AEA Papers and Proceedings, 2019
This paper briefly reviews the measurement of the magnitude of profit shifting by multinational firms. Highlighting differences between estimates using microeconomic and macroeconomic approaches, it sketches a conceptual framework that can help explain these divergent estimates.
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Profit shifting worldwide: an empirical investigation

2019
Αυτή η εργασία στοχεύει να προσφέρει μια εκτίμηση για την μεταφορά κερδών των πολυεθνικών επιχειρήσεων λόγω φορολογικών κινήτρων (profit shifting) σε χώρες με χαμηλούς φορολογικούς συντελεστές. Ακολουθώντας το μοντέλο των Dharmapala και Riedel (2013), με κάποιες διαφοροποιήσεις οι οποίες μετατρέπουν την προσέγγιση τους από ντετερμινιστική σε στοχαστική,
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Government Reputation, FDI, and Profit-shifting

SSRN Electronic Journal, 2023
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