Search Results - ("Corporate taxation" OR "Multinational corporations" OR "Taxation") AND NOT isPartOf:Intereconomics

U.S. multinational corporations' income shifting incentives and share repurchases : evidence across differential taxation systems

Eulaiwi, Baban; Alghamdi, Fatmah Saeed; Al-Hadi, Ahmed; … - In: Global finance journal 60 (2024), pp. 1-21

Persistent link: https://www.econbiz.de/10014545334

Governing global tax dodgers : the "group of four" and the taxation of multinational corporations : 1970s-1980s

Ogle, Vanessa - In: Business history review 97 (2023) 3, pp. 547-574

Persistent link: https://www.econbiz.de/10014465396

Profit shifting of multinational corporations worldwide

Garcia-Bernardo, Javier; Janský, Petr - 2023 - Revised version: December 2023

We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage …, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide …

Persistent link: https://www.econbiz.de/10014444756

The case of taxing multinational corporations in Uganda : do multinational corporations face lower effective tax rates and is there evidence for profit shifting?

Koivisto, Aliisa; Musoke, Nicholas; Nakyambadde, Dorothy; … - 2021

We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there … analysis, we find that multinational corporations lower their corporate tax burden through two channels: lower effective tax … rates and profit shifting. Multinational corporations pay lower effective tax rates, by approximately 20 percentage points …

Persistent link: https://www.econbiz.de/10012483302

Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue : a systematic literature review

Kalra, Akash; Munshi Naser Ibne Afzal - In: International trade, politics and development 7 (2023) 3, pp. 172-190

determining the impact of transfer pricing regulations on various types of multinational corporations, assessing the effectiveness …

Persistent link: https://www.econbiz.de/10014445068

The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations

Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs …

Persistent link: https://www.econbiz.de/10014228546

Profit shifting of multinational corporations worldwide

Garcia-Bernardo, Javier; Janský, Petr - 2023

Persistent link: https://www.econbiz.de/10014494991

Do multinational corporations pay their "Fair Share"?

Conrad, Marcus - In: Green finance : GF 4 (2022) 1, pp. 88-114

Persistent link: https://www.econbiz.de/10012807662

Profit shifting by multinational corporations in Kenya : the role of internal debt

Misati, Roseline Nyakerario; Ngoka, Kethi; Kamau, Anne; … - 2022

-level annual data from 2015-19 from multinational corporations' audited financial statements, we assess the scale of profit …

Persistent link: https://www.econbiz.de/10013173607

Profit shifting of multinational corporations worldwide

Garcia-Bernardo, Javier; Janský, Petr - In: World development : the multi-disciplinary … 177 (2024), pp. 1-47

Persistent link: https://www.econbiz.de/10015073057

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