Results 21 to 30 of about 24,275 (283)
Profit shifting of multinational corporations worldwide [PDF]
World Development, 2021 Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research investigating the scale and distribution of profit shifting has faced methodological and data challenges, both of which we address. First,
Javier Garcia-Bernardo, Petr Janský
openaire +7 more sources
The Corporate Governance of Profit Shifting [PDF]
SSRN Electronic Journal, 2018 We examine tax-motivated profit shifting as the outcome of corporate governance characteristics in multinational enterprises (MNEs). We propose a novel subsidiary-year measure of profit shifting, estimated from the responses of subsidiary profits to exogenous parent earnings shocks. Subsequently, we hypothesize that audit committee size and experience,
Manthos D. Delis +2 more
openaire +2 more sources
Tax Policy, Investment and Profit Shifting
SSRN Electronic JournalMany multinational firms (MNEs) pay low or no corporation tax in high-tax countries because they shift taxable income to tax havens. We incorporate nonconvex costs of profit shifting and unobserved heterogeneity in profit-shifting ability in the MNEs’ value maximization problem to study responses of firms to tax policies. We estimate our model using UK
Bilicka, K, Devereux, M, Güҫeri, I
core +6 more sources
Pennies from Haven: Wages and Profit Shifting
SSRN Electronic Journal, 2022 Research Council of ...
Alstadsæter, Annette +3 more
openaire +6 more sources
Organizational Capacity and Profit Shifting [PDF]
SSRN Electronic Journal, 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. However, higher adoption of these practices may also enable more efficient allocation of profits across tax jurisdictions ...
Katarzyna Bilicka, Daniela Scur
openaire +2 more sources
Contributions of the Base Erosion and Profit Shifting BEPS Project on Transfer Pricing and Tax Avoidance [PDF]
Financial Markets, Institutions and Risks, 2021 Globalization and digitalization lead to flaws and asymmetries in tax rules which were used by multinational companies in their own benefit. Then, to face tax avoidance and tax losses which represents 100 to 240 billion dollars per year, Organization for
Anissa Ouelhadj, Mehdi Bouchetara
doaj +1 more source
Profit Shifting and Productivity Mismeasurement [PDF]
, 2000 This note identifies profit shifting in response to cross-countrydifferences in corporate tax rates as a source of productivitymismeasurement. To quantify the magnitude of mismeasurement, theprofit-shifting effect is isolated from other possible effects ofcorporatetax rates changes on real activity shifts.
Eric J. Bartelsman, Roel Beetsma
core +6 more sources
Lifestyle taxes in the presence of profit shifting [PDF]
Journal of Economics, 2020 AbstractThe consumption of unhealthy products generates significant externalities in terms of increased future health care costs to society. Lifestyle taxes are attracting increasing attention as a measure by which to discourage over-consumption and correct such externalities.
Rosella Levaggi +2 more
openaire +3 more sources
Asymmetric Capital Tax Competition with Profit Shifting [PDF]
, 2004 This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them.
Stöwhase, Sven
core +3 more sources
Monex: Journal Research Accounting Politeknik Tegal, 2023 Tujuan dari studi ini yaitu guna mencari tahu, membuktikan serta menganalisis pengaruh management compensation, corporate social responsibility, dan intangible asset intensity terhadap profit shifting.
Jihan Afia Karunia, Wiwit Irawati
doaj +1 more source