Results 41 to 50 of about 24,275 (283)
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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Profit Shifting by Debt Financing in Europe [PDF]
SSRN Electronic Journal, 2010 This article aims at analyzing the link between subsidiaries' capital structure and taxation in Europe. First we introduce a trade-off model, which studies a MNCs' financial strategy and shows how debt policy allows multinational groups to shift profits from low-tax to high-tax jurisdictions.
BARION, Francesca +3 more
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Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits [PDF]
SSRN Electronic Journal, 2018 Abstract Recent empirical research documents a tendency of multinational enterprise affiliates to bunch around zero reported profit. We set up a theoretical model of multinational firm behavior in which we allow for corner solutions in the choice of the optimal transfer price due to insufficient profits or losses of affiliates.
Köthenbürger, Marko +2 more
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Should countries control international profit shifting? [PDF]
Journal of International Economics, 2006 We present a fiscal competition model with two policy instruments: the level of corporate taxation and the tightness of control of profit shifting by multinational firms (MNF). We show that a country may optimally decide not to monitor the MNF for two reasons.
PERALTA, Susana +2 more
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Profit Shifting and Measured Productivity of Multinational Firms* [PDF]
Oxford Bulletin of Economics and Statistics, 2010 ‘The global integration of production cuts costs and taps new sources of skills and knowledge’ (Samuel Palmisano (2006), IBM Chairman, President and CEO on the evolution of multinationals)AbstractThis article examines the differences in total factor productivity (TFP) between multinationals and domestic firms before and after tax rate changes. The aim
Giorgia Maffini, Socrates Mokkas
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Competition for FDI and Profit Shifting [PDF]
SSRN Electronic Journal, 2015 When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational’s intra-firm transactions, we show that the home market advantage that large countries have due to their size will be ...
Jie Ma, Pascalis Raimondos-Møller
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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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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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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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