Results 241 to 250 of about 24,275 (283)

Can anonymisation become disempowering? Rethinking ethics for low-risk global health research. [PDF]

J Glob Health
Das S, Mehendale FV, Grant L.
europepmc   +1 more source

Are Spanish Companies Involved in Profit Shifting? Consequences in Terms of Tax Revenues

Economics: Journal Articles, 2016
Ángela Castillo-Murciego, Julio López-Laborda   +1 more
doaj  

Smart sensing-enabled risk-aware nitrogen prescriptions via conformal profit bounds for precision agriculture. [PDF]

Front Plant Sci
Khan A, Junaid A, Iqbal A, Iqbal S, Almuqren L, Husnain G, Bukhari SHR, Al-Naeem M.   +7 more
europepmc   +1 more source

Orchestrating faster access to products of non-profit R&D: a case study of a novel regimen for drug-resistant tuberculosis. [PDF]

BMJ Glob Health
Moon S, Vieira MCF, Large K.
europepmc   +1 more source

Measuring the deforestation that did not happen – a global perspective

Knoke T, Cueva J, Bingham L, Pintado K, Kindu M, Döllerer M, Fibich J, Köthke M, Menzel A, Rammig A, Senf C, Biber P, Wuepper D, Hänsel M, Venmans F, Hanley N, Paul C.   +16 more
europepmc   +1 more source

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
openaire   +3 more sources

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
openaire   +2 more sources

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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
openaire   +1 more source

The Distribution of Profit Shifting

By focusing exclusively on large multinational groups, the global minimum tax (GMT) aims to target most of the world's profit shifting while keeping aggregate compliance costs at an acceptable level. This policy brief presents new evidence on profit shifting behavior across the size distribution of multinational enterprises (MNEs) to study whether the ...
Clifford, Sarah, Miethe, Jakob, Semelet, Camille   +2 more
openaire   +3 more sources

Global evidence on profit shifting within firms and across time

Journal of Accounting and Economics
We provide estimates of profit shifting for over 2 million firm-year observations in 100 countries over the period 2009-2020. Employing nonparametric estimation techniques within a mainstay model of profit shifting, we examine how the profits of both ...
Luc Laeven, Steven Ongena
exaly   +2 more sources