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Searching for profit-shifting in China
Qian, Xuefeng; Tian, Bifei; Reed, W. Robert; Chen, Ziruo - In: Economics: The Open-Access, Open-Assessment E-Journal 12 (2018) 2018-58, pp. 1-25
This paper investigates profit-shifting behaviour among multinational corporations (MNCs) in China. The authors exploit … the flat-rate structure of China's corporate income tax, along with its system of targeted, preferential rates, to …-owned MNCs from the years 2005-2009. Using the traditional approach of regressing before-tax profits on tax rates, the authors …
Persistent link: https://www.econbiz.de/10011902135
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The Effects of Multinationals? Profit Shifting Activities on Real Investments
Overesch, Michael - 2007
This paper investigates whether the size of multinationals? real investments in a high-tax country is affected by profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the presence of profit shifting activities of multinational...
Persistent link: https://www.econbiz.de/10010297971
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Discrete investment and tax competition when firms shift profits
Stöwhase, Sven - 2006
In this paper, we model the tax setting game between two revenue maximizing countries which compete for the location of a single production plant owned by a multinational firm. We introduce the possibility that the multinational can shift a fraction of its profits out of the country where the...
Persistent link: https://www.econbiz.de/10010300160
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On the Implications of Introducing Cross-Border Loss-Offset in the European Union
Kalamov, Zarko; Runkel, Marco - 2015
This article investigates a tax competition model where countries compete for capital and profits of multinational enterprises (MNEs) through statutory tax rates and cross-border loss-offset provisions, which allow a transfer of foreign subsidiaries’ losses to the parent company. A joint...
Persistent link: https://www.econbiz.de/10011307104
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Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues
Castillo Murciego, Ángela; López-Laborda, Julio - In: Economics: The Open-Access, Open-Assessment E-Journal 11 (2017) 2017-1, pp. 1-47
In this paper the authors analyze the existence of profit shifting between Spain and other OECD and EU countries. Using a sample of 1,169 Spanish subsidiaries owned by foreign OECD and EU parent companies and a sample of 317 EU subsidiaries owned by Spanish parent companies, taken from the...
Persistent link: https://www.econbiz.de/10011585832
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Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues
Castillo Murciego, Ángela; López Laborda, Julio - 2016
In this paper the authors analyze the existence of profit shifting by companies located in Spain. Using a sample of 1,380 Spanish subsidiaries owned by foreign OECD and EU parent companies from the AMADEUS Database for the period 2005-2014 and a simple tax rate difference as a measure of the...
Persistent link: https://www.econbiz.de/10011490903
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Profit shifting of multinational corporations in the European Union: Evidence and policy reforms
Janský, Petr - 2021
Profit shifting of multinational corporations (MNCs) negatively affects citizens, governments as well as other … to profit shifting of MNCs. At the same time, a few EU member states, most notably Netherlands, Ireland and Luxembourg …
Persistent link: https://www.econbiz.de/10012819056
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An Evaluation of the Effects of the European Commission's Proposals for the Common Consolidated Corporate Tax Base
Cobham, Alex; Jansky, Petr; Jones, Chris; Temouri, Yama - 2021
This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to impose large tax revenue costs of about one fifth of the...
Persistent link: https://www.econbiz.de/10012695531
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Profit Shifting of Multinational Corporations Worldwide
Garcia-Bernardo, Javier; Jansky, Petr - 2021
multinational corporations shifted US$1 trillion of profits in 2016 and that those headquartered in the United States and China did …
Persistent link: https://www.econbiz.de/10012695532
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Profit shifting of multinational corporations worldwide
Garcia-Bernardo, Javier; Janský, Petr - 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 shifted over $ 850 billion in profits in 2017, primarily to...
Persistent link: https://www.econbiz.de/10014494991