Results 21 to 30 of about 2,848,929 (309)
Global Trade and Customs Journal, 2022 To reform international taxation requires united and uniform global agreement. The OECD/G20 Base Erosion and Profit Shifting (BEPS) Project’s Inclusive Framework statement arrived on 1 July 2021 to much political fanfare for supposedly promising just ...
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Profit-Shifting Activities in the Mining Sector: Evidence from the Czech Republic
European Journal of Business Science and Technology, 2017 The aim of this paper is to measure the magnitude of profit shifting in the Czech Mining industry. The paper source data from AMADEUS provided by the Bureau van Dijk for the 10-year period 2005-2014 to seek evidence of profit-shifting activities and ...
Daniel Anarfi, Danuše Nerudová
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Journal of Business Economics and Management, 2022 When a company establishes subsidiaries with capital provided by a third party, the subsidiaries’ shareholders include the parent company (controlling shareholders) and minority (noncontrolling) shareholders.
Kento Fujita, Akihiro Yamada
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Organizational Capacity and Profit Shifting
Social Science Research Network, 2021 This paper analyses the effect of a firm’s organizational capacity on the reported profitability of multinational enterprises (MNEs). Better organizational practices improve productivity and the potential taxable profits of firms.
Katarzyna Bilicka, Daniela Scur
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Substitution across profit shifting methods and the impact on thin capitalization rules
International Tax and Public Finance, 2021 Thin capitalization rules limit firms’ ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms.
Gideon Goerdt, Wolfgang Eggert
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GLOBALIZATION, TAX POLICY AND TAX HAVENS. SOME CRITICAL CONSIDERATIONS [PDF]
Financial Studies, 2021 The aim of the paper is to highlight, at a theoretical level, the effects of globalization on fiscal policy, as well as the issue of profit shifting at OECD level, given that, although substantial progress has been made internationally in multilateral ...
Nicoleta MIHĂILĂ
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Base erosion and profit shifting by Google and platform market competition in Korea [PDF]
SHS Web of Conferences, 2020 The adoption of Google Taxes is often mentioned with respect to corporate taxes avoided for a MNE that does not have a permanent establishment in the domestic market.
Lee Taehee
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How Does Profit Shifting Affect the Balance of Payments?
IMF Working Papers, 2021 Profit shifting by multinational enterprises—through manipulation of transfer prices of related-party trade, intragroup lending, or the location of intangibles—affects international flows, raising the question of its impact on the current account and ...
Shafik Hebous, Alexander Klemm, Yuou Wu
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Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018 The aim of the paper is to measure the amount of profit shifting within the banking sector in Eastern European countries. The paper uses firm‑level bank data from the Bankscope database of multinational subsidiary banks operating in Eastern Europe for a ...
Daniel Anarfi, Danuše Nerudová
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Cogent Business & Management, 2021 The abuse of transfer pricing by multinational enterprises (MNEs) is a topical issue the world over. Abusive transfer pricing results in the erosion of tax bases and profit shifting from countries with high tax rates to those with lower tax rates, thus ...
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