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Are Spanish companies involved in profit shifting? : consequences in terms of tax revenues
Castillo-Murciego, Ángela; López Laborda, Julio - 2017
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/10011585509
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Good havens! : tax-arbitrage and the Indian experience
Korivi, Sunder Ram - In: Research bulletin / The Institute of Cost Accountants … 41 (2015) 1, pp. 155-166
Persistent link: https://www.econbiz.de/10011420580
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Soft determinants of tax payments
Zehner, Danilo - 2016
Persistent link: https://www.econbiz.de/10011712865
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Tax enforcement and corporate profit shifting
Baumann, Florian; Buchwald, Achim; Friehe, Tim; … - In: Applied economics letters 24 (2017) 13/15, pp. 902-905
Persistent link: https://www.econbiz.de/10011714392
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Profit shifting despite symmetric tax rates? : a note on the role of tax enforcement
Baumann, Florian; Friehe, Tim - In: International economic journal 27 (2013) 1, pp. 97-108
Persistent link: https://www.econbiz.de/10009734081
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At your service! : The role of tax havens in international trade with services
Hebous, Shafik; Johannesen, Niels - In: European economic review : EER 135 (2021), pp. 1-25
Persistent link: https://www.econbiz.de/10012695265
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Tax-haven investors and corporate profitability : evidence of profit shifting by German affiliates of multinational firms
Godar, Sarah - In: FinanzArchiv : public finance analysis 77 (2021) 4, pp. 345-375
Persistent link: https://www.econbiz.de/10012813919
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An examination of base erosion and profit shifting practices of multinational enterprises
Kaur, Gurjot; Kar, Rabi Narayan - In: Focus : journal of international business 8 (2021) 1, pp. 151-169
Persistent link: https://www.econbiz.de/10012872412
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Does eliminating international profit shifting increase tax revenue in high-tax countries?
Pieretti, Patrice; Pulina, Giuseppe - In: Economic modelling 93 (2020), pp. 717-727
Persistent link: https://www.econbiz.de/10012430344
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Transfer pricing as a vehicle in corporate tax avoidance
Barker, Joel; Asare, Kwadwo; Brickman, Sharon - In: The journal of applied business research 33 (2017) 1, pp. 9-15
Persistent link: https://www.econbiz.de/10011671148