profit shifting
The corporate governance of profit shifting
... reduce profit shifting because it will be more effective in fulfilling its monitoring ...MNEs’ profit shifting to that subsidiary due to their experience with the fiscal and accounting ...
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The accounting for transfer pricing and profit shifting in multinational companies: the case of Egypt
... 1.3 Transfer Pricing Techniques and Profit Shifting in MNCs in Egypt This study concentrates on the extent of suspicious activities by MNCs to shift profits from Egypt to other countries[r] ...
376
The corporate income tax in the open economy: incidence and profit shifting
... There is increasing evidence that international companies engage in either over-or under-pricing of components shipped among various affiliates (Clausing (2003) and Bernard et al. (2006)). Despite a variety of ...
197
Competition for FDI and Profit Shifting on the Effects of Subsidies and Tax Breaks
... Second, our set-up is characterized by complete information, i.e., the economic agents (the governments and the multinational firm) know everything they need to know to take the decisions which maximize their payoffs. ...
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Competition for FDI and profit shifting: On the effects of subsidies and tax breaks
... Second, our set-up is characterized by complete information, i.e., the economic agents (the governments and the multinational firm) know everything they need to know to take the decisions which maximize their payoffs. ...
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Identification of key companies for international profit shifting in the Global Ownership Network
... In the global economy, the intermediate companies owned by multinational corporations (MNCs) have become important players in policy issue, influencing the international profit shifting and diversion of ...
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Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues
... and profit shifting (BEPS) but also amongst other aims and objectives to recommend measures whereby regulations can be better enforced as a means of addressing practices associated with ...
6
Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe
... the profit‑shifting activities of MNCs in the banking sector is further strengthened by the evidence found by Merz and Overesch (2016) suggesting that banks have enhanced tax‑planning opportunities, similar ...
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The Mediating Role Of Disclosure Quality In The Relationship Between IFRS Convergence And Profit Shifting: A Study Of Multinational Corporations In Indonesia
... in profit shifting; the first is through payment of management royalties for intellectual property rights to the logo and brand to the parent ...achieved. Profit shifting is an act of ...
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The Offshore Shell Game: U.S. Corporate Tax Avoidance Through Profit Shifting
... This press coverage is important because public perception matters to legislators on Capitol Hill and the public is becoming increasingly aware of the corporate tax avoidance issue. In fact, there is global concern that ...
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Base Erosion and Profit Shifting Case Studies to Examine Conflicting Views on Taxation
... and profit shifting by taxation planning and transferring profits into countries or territories with low tax ...and Profit Shifting), as an attempt to drive reforms in tax systems across ...
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Fuzzy Profit Shifting: A Model for Optimal Tax induced Transfer Pricing with Fuzzy Arm's Length Parameter
... Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm’s Length Parameter Rathke, Alex A.T.. FEA-RP, University of São Paulo, Brazil.[r] ...
30
Economic and Management issues of firms in Vietnam: Productivity, multinational profit shifting, and ownership changes
... operating profit responding to the income shock (see figure ...in shifting behaviors between two main types of MNCs investing in ...operating profit may be mainly driven by emerging-market MNCs’ ...
190
Taking a Byte out of International Tax Evasion: Combating Base Erosion and Profit Shifting
... of profit to be allocated to each ...and profit shifting would be unnecessary, since there would be no high- or low-tax jurisdictions within the ...
27
BASE EROSION AND PROFIT SHIFTING
... and Profit Shifting (BEPS) project — will enable the Indian tax administration to secure adequate information to conduct transfer pricing risk assessments ...
13
Tax and Development: The Link between International Taxation, The Base Erosion Profit Shifting Project and The 2030 Sustainable Development Agenda
... The OECD-G20 project on Base Erosion and Profit Shifting (BEPS) is the largest reform of the international tax architecture in decades. The BEPS project aims to ensure that multinationals pay their taxes in ...
34
Corporate Social Responsibility and Profit Shifting
... of profit shifting obtained from specifications (2) and (3) of Table 3 — the first one accounts for subsidiary and year fixed effects, while the second accounts for subsidiary and industry-year fixed ...to ...
67
Base Erosion and Profit Shifting in Indonesia
... In general, three key tax avoidance provisions are included in a tax treaty between Indonesia and its partner countries. The three provisions are considered important and relevant to the issue discussed in this thesis ...
264
Base Erosion and Profit Shifting: Options, Opportunities and Alternatives
... and profit shifting has become a major challenge in the area of international ...and profit shifting in its base erosion and project shifting (BEPS) project, but the complexity of the ...
12
The Myth of Profit Shifting Trade Policies
... Proposition 1 If the welfare functions W s, σ, t and W ∗ s∗ , σ ∗ , t∗ are quasi-concave, an equilibrium exists in which • neither country will use import tariffs and/or export subsidie[r] ...
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