Results 1 to 10 of about 797,224 (249)
Cogent Business and Management, 2023 The study evaluates the direct and moderating influence of Country-by-Country Reporting (CbCR) regulation in deterring corporate tax avoidance of multinational corporation listed in Indonesia Stock Exchange.
Fakarudin Kamarudin +2 more
exaly +3 more sources
Mandatory extraction payment disclosures and tax haven use: Evidence from United Kingdom [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: Does public country by country reporting (CbCr) deter multinationals' tax avoidance practices operating in extractive industries? Motivation: Public CbCr has already been implemented for two specific sectors, namely the financial ...
Sameh Kobbi-Fakhfakh, Fatma Driss
doaj +1 more source
Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets
Jurnal Dinamika Akuntansi dan Bisnis, 2022 This study aims to examine the effect of corporate multinationality, occurance of transactions with tax-haven-countries, and intangible assets on transfer pricing aggressiveness in Indonesian companies.
Ferry Irawan, Imla Amelia Ulinnuha
doaj +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2021 Penelitian ini bertujuan untuk menganalisis pengaruh Multinasionalitas, Tax Haven dan Thin Capitalization terhadap Transfer Pricing. Sampel dalam penelitian ini adalah seluruh perusahaan multinasional yang terdaftar di Bursa Efek Indonesia dari tahun ...
Gracia Agata +2 more
doaj +1 more source
Jurnal Akuntansi dan Keuangan, 2018 This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization.
Nurhidayati Nurhidayati +1 more
doaj +3 more sources
Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens [PDF]
Financial Theory and Practice, 2013 Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former
Ana Margarida Raposo, Paulo Reis Mourão
doaj +1 more source
Effect of volatility of foreign direct investment inflows on corporate income tax revenue volatility [PDF]
Applied Economic Analysis, 2021 Purpose – This paper aims to examine how the volatility of foreign direct investment (FDI) inflows affects the volatility of corporate income tax revenue. Design/methodology/approach – The study has used an unbalanced panel data set of 129 countries over
Sena Kimm Gnangnon
doaj +1 more source
Methods of Tax Optimisation with the Use of Tax Havens
Financial Law Review, 2021 The present study is concerned with chosen methods employed in a legal and illegal way by the taxpayers in order to reduce their tax burdens by the use of tax havens.
Patrycja Burandt
doaj +1 more source
Determinants of Tax Haven: Overview of Past Studies
Journal of Accounting and Finance in Emerging Economies, 2018 In recent years the issue of tax haven has been subjected under rigorous scrutiny by both the policymakers and regulatory authorities, due to the extent of the effects it has on both the developed nation (beneficial country) and particularly the ...
Peter Ugochukwu Anuforo +4 more
doaj +1 more source
International Journal of Financial Studies, 2022 Climate change, global warming, and carbon emission are global issues. Countries are strengthening their environmental regulations to mitigate the emission problem.
Chandrika Raghavendra +3 more
doaj +1 more source