Results 51 to 60 of about 431,279 (336)

An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries

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, Eukeria Mashiri, Samantha Chantelle Schwartz   +2 more
doaj   +1 more source

Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [PDF]

مجله دانش حسابداری, 2020
Objective: This article seeks to extend the concept of tax elasticity to corporate tax sensitivity. This issue is interpreted as corporate tax stickiness (changes in the corporate income tax to changes in the net income).
Mojtaba Golmohammadi Shuraki
doaj   +1 more source

Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials

National tax journal
We 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, Vera Santomartino, P. Acciari   +2 more
semanticscholar   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

Advanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen, Boris Rivkin, David Castellanos‐Robles, Ivan Soldatov, Lukas Beyer, Mariana Medina‐Sánchez   +5 more
wiley   +1 more source

How do countries curb their debt or profit shifting: a systematic literature review

Cogent Business & Management
Companies often favor debt financing over equity financing due to its tax benefits, allowing multinational companies to exploit internal debt to transfer profits to jurisdictions with lower tax rates.
Nurlita Sukma Alfandia
doaj   +1 more source

The Nexus between Tax Revenue and Economic Growth in Nigeria

International Journal of Applied Economics, Finance and Accounting, 2019
This study examined the nexus between tax revenue and economic growth in Nigeria. Specifically, the study evaluated the impact of petroleum profit tax on economic growth of Nigeria, assessed the effect of company income tax on economic growth of Nigeria ...
D. Edewusi, Ibi Ajayi
semanticscholar   +1 more source

Analisis Kontribusi Pendapatan Bagi Hasil Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan untuk Dana Pembangunan Daerah Kota Malang Periode 2010-2014. [PDF]

, 2016
This study is motivated by the revenue receipt of (Motor Vehicle Tax) and (Customs of Motor Vehicle) Profit Sharing of Malang City that is increased and decreased over the period 2010-2014 by seeing its contribution to regional development fund.
Musadieq, M. A. (Mochammad), Pradana, F. (Fiqih), ZA, Z. (Zahroh)   +2 more
core  

Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany [PDF]

, 2014
In their famous Mirrlees review (2011) on reforming the tax system for the 21st century, the authors put forward the introduction of an allowance for corporate equity regime. In recent years, several countries introduced an ACE regime.
Finke, Katharina, Heckemeyer, Jost H., Spengel, Christoph   +2 more
core   +2 more sources

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

Advanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief, Swagato Sarkar, Anik Kumar Ghosh, Osvalds Verners, Kamal Kumar Meena, Su‐Hyeong Lee, Soosang Chae, Tobias A. F. König, Beate Krause, Andreas Fery, Mehmet Sait Özer, Anindya Nag, Amit Das   +12 more
wiley   +1 more source

Auswirkungen einer geänderten Lohnsteuerzerlegung zwischen Stadtstaat und Umland — das Beispiel Hamburg

Raumforschung und Raumordnung, 2007
Within German city states the income tax distribution according to registered residence leads to disproportionately high revenue losses. Due to commuting employees city states lose both their municipal and federal rates to their surrounding residential ...
Jürgen Wixforth
doaj   +1 more source