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Dividend taxes and decisions of MNEs : evidence from a Finnish tax reform

Harju, Jarkko; Kari, Seppo - 2015

In this study we explore how a firm-level dividend tax on redistributed foreign profits affects the financial decisions of a multinational enterprise (MNE). We examine this by using evidence from a recent tax reform in Finland. The so-called equalization tax (EQT) used to be a regular element of...

Persistent link: https://www.econbiz.de/10011387342

Principle of vat neutrality and the reverse charge mechanism

Famulska, Teresa; Rogowska-Rajda, Beata - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 3, pp. 87-97

The principle of VAT neutrality is among the fundamental characteristics of this tax. It is implemented through … reduction of VAT output by the amount of VAT input. The right of deduction constitutes an integral part of the VAT mechanism and … is intended to free the entrepreneur entirely from the burden of VAT paid for the goods and services purchased within the …

Persistent link: https://www.econbiz.de/10011967377

International transfer pricing and tax avoidance : evidence from linked trade-tax statistics in the UK

Liu, Li; Schmidt-Eisenlohr, Tim; Guo, Dongxian - 2017

This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lowertaxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First,...

Persistent link: https://www.econbiz.de/10011700556

International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK

Liu, Li - 2017

This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lower-taxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First,...

Persistent link: https://www.econbiz.de/10012949112

International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK

Liu, Li; Schmidt-Eisenlohr, Tim; Guo, Dongxian - 2017

This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lower-taxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First,...

Persistent link: https://www.econbiz.de/10014119048

Tax Credits Response to Tax Enforcement : Evidence from a Quasi-Experiment in Chile

Agostini, Claudio A. - 2011

diesel tax paid can be used as a credit against VAT and if diesel is used in freight or public transportation (basically … trucks and buses) a fraction of gasoline taxes paid can be used as a credit against VAT. As a result of this different tax …

Persistent link: https://www.econbiz.de/10013118902

Real effects of an international tax reform for MNEs

Ortmann, Regina; Simons, Dirk; Voeller, Dennis - 2021

With multinational enterprises (MNEs) centralizing production facilities, market countries claim not to receive their fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the introduction of minimum taxation is being considered as...

Persistent link: https://www.econbiz.de/10012605789

Asymmetric Corporate Tax Compliance : Evidence from a Tax Reform in China

Cheng, Hua; Nguyen, Duc Duy; Qi, Shusen - 2021

Using the 2008 corporate tax reform in China as a quasi-natural experiment, we find that compared to unaffected firms, firms facing tax increases report significantly lower profit margins to avoid paying more taxes, while there is no significant difference for firms facing a tax cut. Our results...

Persistent link: https://www.econbiz.de/10013232131

Do US firms pay less tax than their European peers? : on firm characteristics, profit shifting opportunities, and tax legislation as determinants of tax differentials

Overesch, Michael; Schenkelberg, Sabine; Wamser, Georg - 2018 - This version: March 17, 2018

Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...

Persistent link: https://www.econbiz.de/10011814838

International Transfer Pricing and Tax Avoidance : Evidence from the Linked Tax-Trade Statistics in the UK

Liu, Li - 2017

This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lower-taxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First,...

Persistent link: https://www.econbiz.de/10012951007

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