Results 281 to 290 of about 2,848,929 (309)
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Outbound Profit Shifting and the Propensity to Engage in Cross‐Border Acquisitions
British Journal of ManagementAccountability‐avoiding foreign direct investment (FDI) is a category of financial motives explaining where firms invest and how, yet our grasp of this phenomenon is incomplete.
Janja A. Tardios, L. J. Clegg
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Bulletin for International Taxation, 2020
New standards of tax governance and compliance are now key elements of large companies’ corporate frameworks following the paradigm shift of the OECD/G20 Base Erosion and Profit Shifting Project.
J.M. Calderon
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New standards of tax governance and compliance are now key elements of large companies’ corporate frameworks following the paradigm shift of the OECD/G20 Base Erosion and Profit Shifting Project.
J.M. Calderon
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Social Science Research Network, 2020
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
K. Clausing
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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
K. Clausing
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The impact of countries' transfer pricing rules on profit shifting
, 2020PurposeThis study investigates the impact of different transfer pricing rules on tax-induced profit shifting. Existing studies create different enforcement rankings of countries based on specific transfer pricing provisions on the assumption that larger ...
Alex A. T. Rathke, A. Rezende, C. Watrin
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Profit shifting to onshore and offshore tax havens: the case of Visegrad countries
, 2020This paper is concerned with profit shifting within multinational groups. The aim is to investigate the occurrence of pre-tax income shifting from foreign owned affiliates based in Visegrad countries to their sister companies based in onshore and ...
D. Nerudová +3 more
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Profit Shifting in a Globalized World
AEA Papers and Proceedings, 2019This 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 ...
Dhammika Dharmapala
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The Dominant Role of Large Firms in Profit Shifting
IMF Economic Review, 2022Ludvig Wier, H. Erasmus
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Correction: Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances
IMF Economic Review, 2022V. Vicard
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Global profit shifting, 1975–2019
WIDER Working Paper, 2022Ludvig Wier, G. Zucman
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Onshore and offshore profit shifting and tax revenue losses in the European Union
Economic Modelling, 2022D. Nerudová +3 more
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