Showing 1 - 10 of 121,256
The aim of the paper is to highlight, at a theoretical level, the effects of globalization on fiscal policy, as well as the issue of profit shifting at OECD level, given that, although substantial progress has been made internationally in multilateral fiscal coordination, it remains at a...
Persistent link: https://www.econbiz.de/10012793531
Tax planning is part of modern financial management worldwide, and the countries of Central Europe are no exception. Tax havens provide opportunities for managers to increase companies profits through tax reduction. Naturally, there are differences in ownership structures; therefore, the...
Persistent link: https://www.econbiz.de/10014464357
Persistent link: https://www.econbiz.de/10012813919
Persistent link: https://www.econbiz.de/10011701643
Persistent link: https://www.econbiz.de/10012695265
Persistent link: https://www.econbiz.de/10012155596
The aim of this study is to review the level of debt and the impact of taxation on the capital structure of companies operating within national and multinational corporate groups in the countries of the Visegrad Group. In the research, financial data was used from 2012-2018 regarding entities...
Persistent link: https://www.econbiz.de/10013259024
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
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
Persistent link: https://www.econbiz.de/10012606921