Results 1 to 10 of about 2,957 (157)
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.
Kamarudin F
exaly +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 +4 more sources
Tax haven as a method for tax optimization in holding structures
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-BiałejRapid technological progress and the globalization it has caused have created an excellent environment for business entities, on which they can reach for various legal and economic solutions that will allow them to maximize their profits.
Joanna Toborek- Mazur
doaj +2 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
SSRN Electronic Journal, 2023 We document the rise of China in offshore capital markets. Chinese firms use globaltax havens to access foreign capital both in equity and bond markets. In the lasttwenty years, China’s presence went from raising a negligible amount of capital in these markets to accounting for more than half of equity issuance and around a fifth of global corporate ...
Christopher Clayton +4 more
openaire +2 more sources
Tax haven, pollution haven or both?
International Tax and Public Finance, 2022 This paper studies the interplay between two groups of countries, large and small, which compete sequentially on corporate taxes and environmental regulations to attract imperfectly mobile firms. We show that in general, the small countries undercut the large countries in terms of corporate taxes. The small countries choose to be both tax and pollution
Madiès, Thierry +2 more
openaire +4 more sources
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
Tax competition with parasitic tax havens [PDF]
Journal of Public Economics, 2009 We develop a tax competition framework in which some jurisdictions, called tax havens, are parasitic on the revenues of other countries. The havens use real resources to help companies camouflage their home-country tax avoidance, and countries use resources in an attempt to limit the transfer of tax revenues to the havens.
Joel Slemrod, John D. Wilson
openaire +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