Results 251 to 260 of about 24,275 (283)

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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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
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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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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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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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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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Sectoral shifts and rates of profit

De Economist, 1980
In this paper the role of the capital market is analysed onthe base of a dynamic two-sector model of a closed economy. The way in which the allocation of investment is related to sectoral differences in the rate of profit and to diverging sectoral capital needs as well, turns out to be of great importance for the whole economy.
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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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Not all temporal shift modules are profitable

Journal of Electronic Imaging, 2022
Youshan Zhang, Yong Li, Shaozhe Guo, Qiming Liang   +3 more
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Tax competition in the presence of profit shifting

Journal of Public Economics, 2023
Steeve Mongrain
exaly