Results 21 to 30 of about 229,922 (297)

The use of tax havens in exemption regimes [PDF]

, 2011
This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating ...
Gumpert, Anna, Hines Jr., James R., Schnitzer, Monika   +2 more
core   +2 more sources

Impact of Carbon Tax and Environmental Regulation on Inbound Cross-Border Mergers and Acquisitions Volume: An Evidence from India

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, Mahesh Rampilla, Venkata Ramana Thanikella, Isha Gupta   +3 more
doaj   +1 more source

The nature and sources of international variation in formal institutions related to initial coin offerings: preliminary findings and a research agenda

Financial Innovation, 2023
As prior researchers have suggested, a firm’s success in an international market depends on how well its strategy fits the nonmarket environment, such as formal institutions. This paper examines the determinants of formal institutions around new areas of
Nir Kshetri
doaj   +1 more source

Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]

, 2021
This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens.
Eberhartinger, Eva, Speitmann, Raffael, Sureth-Sloane, Caren   +2 more
core  

Where in Connecticut Is the Best Location for a Split Tax? An Analysis of Land Assessment Equity in Several Cities

Buildings, 2017
The ability of local assessors to accurately estimate land values separately from structure values is important when considering a split tax. When the value of land is estimated with less variation, there is greater equity.
Jeffrey P. Cohen, Michael J. Fedele
doaj   +1 more source

Transfer pricing: strategies, practices, and tax minimization [PDF]

, 2016
Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes has a
Armstrong, Armstrong, Baldenius, Beck, Beuselinck, Blouin, Blumenthal, Blumenthal, Chen, Clausing, Clausing, Collins, Cook, De Simone, Dhaliwal, Dharmapala, Donohoe, Dyreng, Elliott, Gordon, Graham, Graham, Graham, Graham, Gravelle, Grubert, Hanlon, Harris, Hassett, Higgins, Hines, Hines, Hirshleifer, Hoopes, Huizinga, Jacob, Klassen, Klassen, Klassen, Law, Lisowsky, Mellor, Mills, Mills, Mills, Mills, OECD, Oppenheim, Ossi, Robinson, Scholes, Shackelford, Slemrod, Slemrod, Wallace   +54 more
core   +1 more source

DETERMINANTS OF STATE TAX HAVEN UTILIZATION: EMPIRICAL STUDY ON BANKING COMPANIES

Jurnal Akuntansi Kontemporer
Research Purposes. This study aims to test the determinants of the utilization of tax haven countries. The determinants are multinational companies, intangible assets, and good corporate governance (GCG).
Lisa Catherine
doaj   +1 more source

Holding company location: a Polish tax perspective

Ruch Prawniczy, Ekonomiczny i Socjologiczny, 2023
This paper aims to present the size and structure of passive income payments, such as dividends, interest, royalty payments, and fees for intangible services, made by companies domiciled in Poland belonging to a multinational enterprises (MNE) group ...
Marcin Jamroży, Magdalena Janiszewska, Aleksander Łożykowski   +2 more
doaj   +1 more source

Tax Enforcement and Tax Havens Under Formula Apportionment [PDF]

SSRN Electronic Journal, 2007
In this paper, we consider tax enforcement policy in the presence of profit shifting towards tax havens. We show that, under separate accounting, tax enforcement levels may be too high due to negative fiscal externalities. In contrast, under formula apportionment, tax enforcement is likely to be too low due to positive externalities of tax enforcement.
Becker, Johannes, Fuest, Clemens
openaire   +3 more sources

Impact of tax havens on the global economy

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
The paper addresses the issues of related to the functioning of tax havens and its impact on the social environment. The author draws attention to the sources of creation and reasons for maintaining tax havens, indicating the key factors conditioning ...
Joanna Toborek- Mazur
doaj   +1 more source