Results 21 to 30 of about 879,236 (250)
Export Subsidies and Profit-Shifting in Vertical Markets
Journal of Agricultural and Resource Economics, 2001 This study examines the interaction between export subsidies and profit-shifting in a vertical production system consisting of agricultural commodity production, and intermediate and final good processing, where the latter two stages may be characterized
Ian M. Sheldon +2 more
doaj +1 more source
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
doaj +1 more source
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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THE ASSOCIATION BETWEEN AUDIT QUALITY AND EARNINGS MANAGEMENT USING CLASSIFICATION SHIFTING
İşletme Bilimi Dergisi, 2021 Aim: The aim of this paper is to analyze the association between audit quality measured by audit firm size and earnings management by classification shifting.
Eray Çetin, Alpaslan Yaşar
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Profit shifting and industrial heterogeneity [PDF]
, 2018 Base erosion and profit shifting (BEPS) undermines tax revenues collection and raises public discontent in times when the tax burden has increased significantly for households in most developed economies. In addition, new forms of profit shifting related
BARRIOS Salvador, D'ANDRIA Diego
core +2 more sources
Global profit shifting, 1975-2019
, 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.
Wier, Ludvig, Zucman, Gabriel
core +1 more source
Transfer Pricing in the European Union Context [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 The practice of transfer pricing for the purpose of fiscal optimization has become the center of attention in recent years due to the negative impact it has on the tax base, the state budget and competition.
Laurentiu-Mihai Tanase +2 more
doaj
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 ...
Favourate Sebele-Mpofu +2 more
doaj +1 more source
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Japan has one of the highest dialysis prevalence rates worldwide and a shrinking, aging population. Whether dialysis burden has entered a sustained post‐peak phase or whether recent declines partly reflect pandemic‐related disruptions remains uncertain.
Hatice Şahin +2 more
wiley +1 more source
Organoids in pediatric cancer research
FEBS Letters, EarlyView.Organoid technology has revolutionized cancer research, yet its application in pediatric oncology remains limited. Recent advances have enabled the development of pediatric tumor organoids, offering new insights into disease biology, treatment response, and interactions with the tumor microenvironment.
Carla Ríos Arceo, Jarno Drost
wiley +1 more source