This paper investigates profit-shifting behaviour among a large sample of multinational corporations (MNCs) in China … this paper apply their approach to their sample of MNCs in China. Like EM&W they find evidence of two distinct groups of …&W) in their seminal analysis of tax elasticity of German MNCs. They developed a two-component mixture model that categorized …

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 …

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 …

Ever since the transfer pricing rules introduced in India and China they have undergone various updates based upon the … countries have come up with 15 Base Erosion & Profit Shifting (BEPS) Actions in 2015. Both India and China, have also very … relevant concepts and then underscore the BEPS actions implementation by India and China …

the recent anti-dumping investigation – and imposition of anti-dumping measures – on imports of ceramic tiles from China …

environment of Korean enterprises in China. For the 2022 iteration of the survey, responses from 406 Korean firms in China were … Korean companies in China. The survey was conducted in September and October of 2022. The Korea Institute of Industrial … Economics and Trade sponsored and planned the survey of Korean enterprises in China; as in the past, KIET worked with a co …

the recent anti-dumping investigation – and imposition of anti-dumping measures – on imports of ceramic tiles from China …

Following the 1978 economic reforms, China gradually became first amongst developing countries and the second in the … capital return and brisk economic development made China one of the best destinations for foreign capital; however, the …-income and poor economic performing provinces in China although poverty is mainly concentrated in the inland regions. Since the …