Showing 1 - 10 of 167
internationally regulated split of the profit earned with imported IP. …
Persistent link: https://www.econbiz.de/10011674410
Firms constantly face new and more stringent tax disclosure requirements and, increasingly, paying a fair share of tax is seen as part of corporate social responsibility. In this paper, we investigate whether mandating qualitative tax disclosure leads to intended outcomes, using, as an exogenous...
Persistent link: https://www.econbiz.de/10012508711
Current reform proposals in international and corporate tax (most notably the OECD's GloBE proposal) envisage taxing financial statement income. This paper develops a conceptual framework – based on the literature on the elasticity of taxable income – for the welfare analysis of such...
Persistent link: https://www.econbiz.de/10012270372
We study the behavior of a firm that consistently maximizes a misspecified profit function. We provide an equilibrium …
Persistent link: https://www.econbiz.de/10013186353
This paper reports the results of a survey among private sector economists about credibility and transparency of … Survey to answer questions on the importance and determinants of credibility. The results of both surveys are very comparable …. Credibility is considered to be important to attain price stability at low cost, while the best ways to earn credibility are a …
Persistent link: https://www.econbiz.de/10011399168
ineffective. We can rationalize this result with a novel model about the credibility of cheap-talk messages. This credibility is … credibility and show, both theoretically and experimentally, an interaction effect of network structure and communication …
Persistent link: https://www.econbiz.de/10012024395
to the credibility revolution) tends to put too much emphasis on internal aspects related solely to the study itself. To …
Persistent link: https://www.econbiz.de/10014632289
We propose a modified theoretical framework based on John Dunning's classical OLI paradigm in the international business literature to analyze Chinese firms' fast-growing and aggressive outward foreign direct investment (OFDI). In particular, from an institutional perspective, we suggest a...
Persistent link: https://www.econbiz.de/10009377792
The adequate pricing of intellectual property ("IP") for tax reporting is a largely unsettled issue. Transactional … profit-based methods are on the rise although only rated as "methods of last resort" by the OECD. This paper focuses on … regulated profit splitting and compares this transfer pricing rule with one allowing multinationals to price IP freely subject …
Persistent link: https://www.econbiz.de/10010518821
Against a background of rather mixed evidence about transfer pricing practices in multinational enterprises (MNEs) and varying attitudes on the part of tax authorities, this paper explores how multiple aims in transfer pricing can be pursued across four different transfer pricing regimes. A MNE...
Persistent link: https://www.econbiz.de/10010256793