Results 251 to 260 of about 442,798 (298)

Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues

Economics: Journal Articles, 2017
Ángela Castillo-Murciego, Julio López-Laborda   +1 more
doaj  

Medicine retailers in Goma, the "white coats of the pharmacy": unity among diversity. [PDF]

BMC Health Serv Res
Oleffe A, Kahindo JB, Mahieu C.
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  

Integrating AI, imaging innovations and omics for precision medicine. [PDF]

BMJ Open Ophthalmol
Jin K, Shi D, Zhang J.
europepmc   +1 more source

A case of post-ablation chest pain: Navigating the diagnostic dilemma. [PDF]

Heart Rhythm O2
He C, Guo T, Zhang W, Bai Y, Han Y, Ding C.   +5 more
europepmc   +1 more source

Improving ward round documentation using the <i>Heidi Health</i> application. [PDF]

BMJ Open Qual
Qamar A, Kelly M, Maweni R, Abdul-Hamid A.   +3 more
europepmc   +1 more source

Mapping the evidence on dietary acculturation post-migration among Indian immigrants in Australia, Canada, New Zealand and the UK: a scoping review protocol. [PDF]

BMJ Open
Bachani Singh S, George MS, Upton P, Knight-Agarwal CR.   +3 more
europepmc   +1 more source

Profit shifting and tax‐rate uncertainty [PDF]

Journal of Business Finance and Accounting, 2020
AbstractUsing firm‐level data for 1,084 parent firms in 24 countries and for 9,497 subsidiaries in 54 countries, we show that tax‐motivated profit shifting is larger among subsidiaries in countries that have stable corporate tax rates over time. Our findings further suggest that firms move away from transfer pricing and toward intragroup debt shifting ...
Manthos D Delis, Iftekhar Hasan, Panagiotis Karavitis   +2 more
exaly   +3 more sources

Profit shifting and corruption

International Tax and Public Finance, 2020
This paper introduces heterogeneous profit shifting costs induced by corrupt tax officials to the analysis of profit shifting of multinationals. Using a theoretically derived corruption weighted tax differential, we show that corruption increases profit shifting of European firms.
Katarzyna Bilicka, André Seidel
exaly   +4 more sources