Results 31 to 40 of about 2,848,929 (309)
Corporate Governance and Profit Shifting: The Role of the Audit Committee
The European Accounting Review, 2021 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 ...
Fotis Delis +3 more
semanticscholar +1 more source
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
doaj +1 more source
The Complementary Role of the WTO in the Enhancement of the Base Erosion and Profit Shifting Project
World, 2021 The current rules on international tax do not function properly due to the gaps which allow for tax manipulation. Whereas most tax agreements largely contribute to the prevention of double taxation, they do not effectively approach double non-taxation ...
L. Zhao +2 more
semanticscholar +1 more source
GLOBAL BUSINESS NETWORK: OFF-SHORE MODEL’S DIVERSIFICATION AND IMPACT
Economics & Education, 2020 Modern literature lacks systematization and assessment of impact of network of international corporations and their off-shore models on development of national economies in post-industrial times.
Yaroslava Stoliarchuk +2 more
doaj +1 more source
National tax journalWe analyze profit shifting carried out by multinational enterprises (MNEs) worldwide and estimate associated tax-revenue losses using firm-level data from mandatory country-by-country reporting.
Barbara Bratta +2 more
semanticscholar +1 more source
Debt or Profit Shifting? Assessment of Corporate Tax Avoidance Practices Across Lithuanian Companies
Central European Business Review, 2021 Tax avoidance became a frequently observed practice in a global business environment. Multinational enterprises (MNEs) employ differences between statutory tax rates of their home countries and countries of their subsidiaries, aiming to achieve the ...
Egidijus Kundelis +2 more
semanticscholar +1 more source
Does withholding tax on interest limit international profit-shifting by FDI?
, 2021 Research background: Poland is a significant recipient of intercompany loans as a part of foreign direct investment (FDI) debt instruments reported in the Balance of Payments.
Anna Białek-Jaworska, Lyubov Klapkiv
semanticscholar +1 more source
International Tax and Public FinanceWe examine the relation between corporate social responsibility [CSR] and international profit shifting. We find consistent evidence that CSR is adversely related to profit shifting within European and US multinational firms.
Michael Overesch, Sina Willkomm
semanticscholar +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
Pediatric Blood &Cancer, EarlyView.ABSTRACT Ongoing evidence indicates increased risk of sarcopenic obesity among children and young people (CYP) with acute lymphoblastic leukemia (ALL), often beginning early in treatment, persisting into survivorship. This review evaluates current literature on body composition in CYP with ALL during and after treatment.
Lina A. Zahed +5 more
wiley +1 more source