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Responsible Tax as Corporate Social Responsibility : The Case of Multinational Enterprises and Effective Tax in India

Muller, Alan - 2012

payments to make. Using firm-level data from three important sectors in India, the authors explore whether foreign MNE … MNEs with and without a reputation for CSR. The results for India show that MNEs pay considerably higher effective tax … set of findings suggests that MNEs operating in India see taxation in developing countries in relation to CSR …

Persistent link: https://www.econbiz.de/10013105958

Sales Tax Competition and a Multinational with a Decreasing Marginal Cost

Alexandrov, Alexei - 2011

We examine a multinational firm which has a decreasing marginal cost, and the optimal sales tax policies of the regions where that firm operates. We show that the regions set higher sales taxes than those given by a cooperative equilibrium. Each region fails to fully internalize the effects of...

Persistent link: https://www.econbiz.de/10013127926

Sales tax competition and a multinational with a decreasing marginal cost

Alexandrov, Alexei; Bedre-Defolie, Özlem - 2011

Persistent link: https://www.econbiz.de/10009237951

Global minimum corporate income tax rate : challenges and prospects for Uganda

Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023

This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...

Persistent link: https://www.econbiz.de/10014427589

Taxation Implications for Foreign Employees in Hong Kong

Hinchliffe, Sarah - 2014

Hong Kong is not a tax haven, but is probably the only international financial centre that is not covered by a Double Tax Agreement (DTA). The relevant DTAs between the People's Republic of China (PRC) and the UK, the PRC and Australia or the PRC and the US do not apply to Hong Kong. This is...

Persistent link: https://www.econbiz.de/10013065661

Profit Shifting and Equilibrium Principles of International Taxation

Francois, Manon - 2021

We study the choice between source-based and destination-based corporate taxes in a two-country model, allowing multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a Nash equilibrium for tax revenue maximizing...

Persistent link: https://www.econbiz.de/10013217554

Taxing the Multinational Enterprise : On the Forced Redesign of Global Value Chains and Other Inefficiencies

Foss, Nicolai J. - 2018

The taxation of the multinational enterprise (MNE) has been a continuing concern for policy-makers. We argue that the changing nature of the mobile MNE (e.g., its improved ability to fine-slice the value chain and disperse it geographically) makes it increasingly important to rethink current tax...

Persistent link: https://www.econbiz.de/10012920683

Profit shifting and equilibrium principles of international taxation

Francois, Manon - 2021

Persistent link: https://www.econbiz.de/10012599091

Investments Through DTAA Route in India and Strategic Tax Planning

Jain, Tarun - 2014

Persistent link: https://www.econbiz.de/10013067507

A toss up? : comparing tax revenues from the amount a and digital service tax regimes for developing countries

Starkov, Vladimir; Jin, Alexis - 2024

In this paper, we attempt to estimate the tax revenues to be gained by the Member States of ATAF, WATAF, AU and the South Centre under the Amount A and an alternative stylized DST taxation regime. Our research demonstrates that the comparative revenue effects of the Amount A and DST taxation...

Persistent link: https://www.econbiz.de/10014575579