Developing countries frequently offer tax incentives and even subsidize the entry and operation of foreign firms. I examine the optimality of such policies in an economy where growth is driven by entrepreneurial know-how, a skill that is continuously updated on the basis of the productive ideas...

In this paper, we study another approach to the profit shifting costs function of multinational profit shifting. First, we describe the modelling approaches of such costs functions and provide a synthesized analysis. More precisely, we investigate the involved resource costs that multinational...

This paper analyzes corporate tax-related policies and the difference between them in developed and developing countries. I show that the relationship between financial development and corporate income tax rates as well as the tax administrations' effectiveness follows a U-shaped pattern, a...

Qualitative case studies suggest that the outcomes of tax treaty negotiations are determined by power politics and negotiating capability. In contrast, quantitative studies have tended to depart from a model that implies absolute gains, full rationality, and perfect information on the part of...

This paper evaluates the Multilateral Convention to implement Pillar I Amount A, released by the OECD in October 2023, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the perspective of developing countries. We conduct a comparative...

Critical to a country's tax revenue base is taxpayer compliance, with Allingham and Sandmo's model of tax compliance predicting that if detection is likely and penalties are severe, people will be more compliant. However, the mixed evidence about the deterrence effect has been attributed to such...

The international taxation of multinational enterprises (MNEs) stands under public and political pressure. The OECD BEPS project is striving for taxation in line with economic activity and value creation. While this might prevent book profit shifting it comes at the risk of investment shifting...

The COVID-19 global pandemic has devastated economies around the world – an impact which is minuscule compared to the toll it has taken on human lives. Daring to see that something good may come from this tragedy, this paper argues that there are clear synergies to be drawn between the health...

Purpose - For many global firms and corporate oligopolies, transfer pricing is essential. The transfer pricing literature as it is currently written is succinctly summarized in this study. The authors offer a thorough analysis of transfer pricing research in this study. This review sheds light...