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1
Inflexibility in income shifting : implications, detection and remedies
Hopland, Arnt O.
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
-
2021
This study develops theory and discusses implications of inflexibility in tax-motivated income shifting. We show that inflexibility to adjust income-shifting strategies within a tax year in response to losses implies that income-shifting incentives are based on the expected rather than the...
Persistent link: https://www.econbiz.de/10012653336
Saved in:
2
Real responses to anti-tax avoidance : evidence from the UK worldwide debt cap
Bilicka, Katarzyna
;
Qi, Yaxuan
;
Xing, Jing
-
2021
We analyze how multinational firms reallocate real operations and debt across their affiliates in response to anti-tax avoidance policies. The UK introduced a worldwide debt cap in 2010, generating a quasi-natural experiment that limited interest deductibility for a group of multinational firms....
Persistent link: https://www.econbiz.de/10012509381
Saved in:
3
The tax-efficient use of debt in multinational corporations
Møen, Jarle
;
Schindler, Dirk
;
Schjelderup, Guttorm
; …
-
2018
Some multinationals use the parent company as a lender to the group, whereas others set up an internal bank in a low tax jurisdiction. This paper discusses the link between capital structure choices and tax planning motives in multinational groups. We model the trade-off between the use of...
Persistent link: https://www.econbiz.de/10011872932
Saved in:
4
Why countries differ in thin capitalization rules : the role of financial development
Mardan, Mohammed
-
2015
’ possibilities of engaging in tax planning via
debt
shifting
. This paper analyzes the effects of thin capitalization rules in the …
Persistent link: https://www.econbiz.de/10010506334
Saved in:
5
The tax sensitivity of debt in multinationals : a review
Schjelderup, Guttorm
-
2015
The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by groups. Studies of multinational firms show that the tax sensitivity of debt...
Persistent link: https://www.econbiz.de/10011384345
Saved in:
6
Income shifting under losses
Hopland, Arnt Ove
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
-
2014
the transfer prices of tangible and intangible assets, as well as internal
debt
shifting
, either by ex-post (i.e., by the …
Persistent link: https://www.econbiz.de/10010465059
Saved in:
7
Transfer pricing and
debt
shifting
in multinationals
Schindler, Dirk
;
Schjelderup, Guttorm
-
2013
. We find that the tax sensitivity of the corporate tax base depends on whether the
debt
shifting
and transfer pricing are … cost complements or substitutes. A second result is that stricter regulation of
debt
shifting
(transfer pricing) can … potentially increase the use of transfer pricing (
debt
shifting
) and thus the amount of profits shifted. …
Persistent link: https://www.econbiz.de/10009792223
Saved in:
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