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Modeling Changes in U.S. International Tax Rules
Seto, Theodore P. - 2019
This paper sets forth a simple, but potentially infinitely expandable, model through which the consequences of changes in U.S. international tax rules can be explored. The question it poses is straightforward: Assume that our task is to aggregate funds from taxable U.S. or foreign individual...
Persistent link: https://www.econbiz.de/10012866882
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Talk Softly But Carry a Big Stick : Transfer Pricing Penalties and the Marekt Valuation of Japanese Multinationals in the United States
Eden, Lorraine; Li, Dan; Juarez-Valdes, Luis Felipe - 2011
Corporate income tax law in OECD countries requires multinational enterprises (MNEs) to set their transfer prices according to the arm's length standard. In 1990, the US government introduced a transfer pricing penalty for cases where MNEs deviated substantially from this standard. Most OECD...
Persistent link: https://www.econbiz.de/10014027932
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Formulary Apportionment in the U.S. International Income Tax System : Putting Lipstick on a Pig?
Fleming, J. Clifton - 2015
Persistent link: https://www.econbiz.de/10013030001
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The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond
Clausing, Kimberly A. - 2016
This paper estimates the effect of profit shifting on corporate tax base erosion for the United States. Using Bureau of … low-tax countries due to profit shifting; I then estimate what the tax base would be in the United States without profit … shifting. I find that profit shifting is likely costing the U.S. government between $77 and $111 billion in corporate tax …
Persistent link: https://www.econbiz.de/10013003095
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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 - 2018
differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit … evidence for heterogeneity in firm responses: MNCs with profit shifting opportunities benefit most from more-lenient CFC rules …
Persistent link: https://www.econbiz.de/10012918059
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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
differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit … evidence for heterogeneity in firm responses: MNCs with profit shifting opportunities benefit most from more-lenient CFC rules. …
Persistent link: https://www.econbiz.de/10011814838
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Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
Hasegawa, Makoto - 2019
home-country taxation. In this paper, I examine the impact of the territorial tax reform on the profit-shifting behavior of … subsidiaries. This suggests that the introduction of the territorial tax system facilitated profit shifting by Japanese …
Persistent link: https://www.econbiz.de/10012858184
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Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - National Bureau of Economic Research - 2022
The 2017 Tax Cut and Jobs Act reduced the US corporate tax rate and introduced provisions to curb profit shifting. We …
Persistent link: https://www.econbiz.de/10013210114
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Measuring Multinationals' R&D Activities in China on the Basis of a Patent Database : Comparing European, Japanese and US Firms
Motohashi, Kazuyuki - 2015
Using an internationally linked patent database, this paper compares the types of R&D activities undertaken by multinationals in China by home country and industry. In China, multinationals recently began investing in R&D, mainly in the areas of product and manufacturing process development....
Persistent link: https://www.econbiz.de/10014131491
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Five Lessons on Profit Shifting from the U.S. Country by Country Data
Clausing, Kimberly A. - 2021
One of the signature achievements of the Base Erosion and Profit Shifting (BEPS) project is the collection of … sizable role. Tax havens have a dominant role in profit shifting; the bulk of the misalignment between profits and economic … ability to distinguish profitable companies from those with losses. Fourth, analysis of these data indicates that profit …
Persistent link: https://www.econbiz.de/10013251352