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The storm-impervious financial sector : offshore services likely booked abroad
Miethe, Jakob - In: DIW weekly report : economy, politics, science : a … 10 (2020) 43/45, pp. 435-443
The high international capital positions of offshore financial centers (OFCs) have led to increasing research in the area. However, many unanswered questions remain, as OFC activities are secretive by nature and data is sparse. It is, for example, not even clear whether the financial industry...
Persistent link: https://www.econbiz.de/10012319186
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Jurisdictions with lowest effective tax rates in the post-BEPS landscape : CbCR evidence and implications
Procházka, Petr - In: European financial and accounting journal : EFAJ 15 (2020) 1, pp. 33-52
The research revolves around the topic of offshore destinations and role of tax in the decision where to locate TNCs’ investments or relocate employees. This paper exploits rich country-by-country reporting (CbCR) data that banking institutions operating in the EU with annual turnover over 750...
Persistent link: https://www.econbiz.de/10012295798
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The Ukrainian economy offshoring : estimation of factors' impact and developing measures to combat
Hobela, Volodymyr; Podra, Olha; Batyuk, Bogdan; Levkiv, … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 2, pp. 347-356
recommendations. The purpose of the study was to research the reasons of offshoring, except tax avoidance, to estimate their impact on … the state economy and develop the ways of economy de-offshoring based on the main results of the study. The main reasons …, positive, negative effects and threats of economy offshoring were identified. The main reasons for offshoring other than tax …
Persistent link: https://www.econbiz.de/10014246875
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Profit-shifting through Panama Papers destinations : a case study for the Czech Republic
Solilova, Veronika; Nerudová, Danuše; Litzman, Marek; … - In: International journal of monetary economics and finance … 13 (2020) 3, pp. 179-188
Persistent link: https://www.econbiz.de/10012285451
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The costs of tax havens : evidence from industry-level data
Jansky, Petr - 2019
Multinational enterprises make use of tax havens to avoid paying corporate income taxes and this costs hundreds billion USD in lost government revenue worldwide according to an increasing number of recent studies. None of those studies assigns these costs to industries. I aim to shed more light...
Persistent link: https://www.econbiz.de/10012135762
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Illicit financial flows and the Global South : a review of methods and evidence
Brandt, Kasper - 2020
Illicit financial flows (IFFs) constitute a major challenge for development in the Global South, as domestic resource mobilization is imperative for providing crucial public services. While several methods offer to measure the extent of IFFs, each has its benefits and drawbacks. Critically,...
Persistent link: https://www.econbiz.de/10012405621
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Multinational corporations and commercialised states : can state aid serve as the basis for an FDI-driven growth strategy?
Woodgate, Ryan - 2021
In recent decades, governments around the world have increasingly used various forms of state aid to try to attract and retain the business activity of foreign-owned multinational corporations. Yet, in most cases, this "commercialisation of state sovereignty" (Palan, 2002) has failed to catalyse...
Persistent link: https://www.econbiz.de/10012515690
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Profit shifting by multinational corporations : evidence from transaction-level data in Nigeria
Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, … - 2022
Research on profit shifting by multinational corporations in developing countries is limited due to a lack of data. In this paper we use, for the first time, novel administrative data on the transactions of multinational corporations operating in Nigeria vis-à-vis related parties in other...
Persistent link: https://www.econbiz.de/10013165031
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Profit-shifting elasticities, channels, and the role of tax havens : evidence from micro-level data
Merlo, Valeria; Wamser, Georg - 2024
This chapter reviews the literature providing empirical estimates on the tax elasticity of multinational profits and discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show that multinational corporations hold a...
Persistent link: https://www.econbiz.de/10014514815
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Offshore investments-cui prodis? Schrödinger's cat in offshore financing : both alive and dead
Stepuk, Anna - In: Megatrend revija 11 (2014) 3, pp. 33-48
Persistent link: https://www.econbiz.de/10010439094