Similar Search Results

Corporate taxation and the location choice of foreign direct investment in EU countries

Davies, Ronald B.; Siedschlag, Iulia; Studnicka, Zuzanna - 2018

This paper examines the impact of corporate taxation and other factors on the attractiveness of EU countries to foreign … quantify similarities and differences with respect to the effects of corporate taxation and the effects of other factors on the …

Persistent link: https://www.econbiz.de/10011816946

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 companies in the European Union. This consensus seems to be emerging in spite of the fact that the phenomenon of profit shifting is unobservable directly and therefore only indirect and...

Persistent link: https://www.econbiz.de/10012697533

Taxing Multinationals in Europe

Schoen, Wolfgang - 2013

particular in the field of direct taxation, and the requirements of the Internal Market, which aim at the abolition of any … treatment for purely domestic and cross-border situations. This has a major effect with respect to the taxation of corporate … capitalization and interest barriers/debt caps, transfer pricing and exit taxation …

Persistent link: https://www.econbiz.de/10013089510

Negotiated tax havens

Markle, Kevin; Robinson, Leslie - 2018

Tax subsidies alter the distribution of tax burdens in ways that blur the ability of researchers and policymakers to measure tax incentives at the country level, to clearly define a tax haven, and to understand firm-level tax avoidance. In the European Union (EU), control of “state aid”...

Persistent link: https://www.econbiz.de/10011997537

Corporate tax reforms and tax-motivated profit shifting

Alexander, Anna; De Vito, Antonio; Jacob, Martin - 2016

This paper examines whether the profit-shifting trend in Europe during 2003–2013 can be explained by tax policy changes. Consistent with prior literature, we find that affiliates' profits are sensitive to tax rate changes. However, we document that tax base–broadening reforms have mitigated...

Persistent link: https://www.econbiz.de/10012000149

Profit shifting by multinationals : indirect evidence from European micro data

Dischinger, Matthias - 2007 - Version: September 15, 2007

We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed in an econometric panel study for the years 1995 to 2005 and additionally in a cross-section for 2004 using a large micro database of European subsidiaries of multinationals...

Persistent link: https://www.econbiz.de/10010439357

Destination-Based Income Taxation and WTO Law : A Note

Schoen, Wolfgang - 2016

In recent years, there is a growing tendency in international taxation to move the right to tax the corporate income of …

Persistent link: https://www.econbiz.de/10012999681

Finding Evidence for Country Specific Double Tax Treaties

Diller, Markus; Ehm, Daniel; Katzlmayr, Patrick; … - 2022

(re-)allocation of taxation rights …

Persistent link: https://www.econbiz.de/10014256341

Do transfer pricing laws limit international income shifting? : evidence from European multinationals

Lohse, Theresa; Riedel, Nadine - 2013

In recent years several countries have augmented their national tax laws by transfer pricing legislations which intend to limit the leeway of multinational firms to exploit international corporate tax rate differences and relocate profit to low-tax affiliates by distorting intra-firm transfer...

Persistent link: https://www.econbiz.de/10010189839

Host-country determinants of US foreign direct investment into Europe

Slaughter, Matthew J. - In: Foreign direct investment in the real and financial …, (pp. 7-35). 2003

Persistent link: https://www.econbiz.de/10001762429