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Tariff-induced transfer pricing and the CCCTB

Davies, Ronald B. - 2013

The common consolidated corporate tax base has been suggested as a way to curb tax avoidance by allocating profits across borders via a formula. This paper demonstrates that when transfer pricing occurs both for tariff and tax minimization, that moving from separate accounting to formula...

Persistent link: https://www.econbiz.de/10010128410

Taxation of Foreign Profits with Heterogeneous Multinational Firms

Becker, Johannes - 2021

Recent empirical studies find that foreign direct investment (FDI) by a multinational firm is not associated with a … analyzes this argument using a model with heterogeneous multinational firms which serve a foreign market through exports or FDI …. If a firm switches from exporting to FDI, domestic activity and tax payments may decrease, stay constant or even rise due …

Persistent link: https://www.econbiz.de/10013316271

The case of taxing multinational corporations in Uganda : do multinational corporations face lower effective tax rates and is there evidence for profit shifting?

Koivisto, Aliisa; Musoke, Nicholas; Nakyambadde, Dorothy; … - 2021

We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there is evidence of profit shifting out of Uganda. Using administrative data from the Uganda Revenue Authority and regression analysis, we find that multinational corporations lower...

Persistent link: https://www.econbiz.de/10012483302

Host country corporate income tax rate and foreign subsidiary survival

Farah, Bassam; Elias, Rida; Chakravarty, Dwarka; … - In: Journal of world business : JWB 56 (2021) 2, pp. 1-10

Persistent link: https://www.econbiz.de/10012496397

The heterogenous impact of taxation on FDI : a note on Djankov et al. (2010)

Esteller-Moré, Alejandro; Rizzo, Leonzio; Secomandi, … - In: Economics letters 186 (2020), pp. 1-5

Persistent link: https://www.econbiz.de/10012500399

Multinational corporations' effective tax rates : evidence from orbis

Janský, Petr; Garcia-Bernardo, Javier; Torslov, Thomas - 2020

Effective tax rates (ETRs) estimated from the balance sheet data of multinational corporations (MNCs) are useful for comparing MNCs' corporate income taxation across countries. In this paper we propose a new methodological approach to estimate ETRs as reliably and as for as many countries as...

Persistent link: https://www.econbiz.de/10012242919

Corporate tax revenue and foreign direct investment : potential trade-offs and how to address them

Laudage, Sabine - Deutsches Institut für Entwicklungspolitik - 2020

Corporate tax revenue and Foreign Direct Investment (FDI) are two key development finance sources according to the … effects on corporate tax revenue and FDI and challenge the joint mobilization of the two sources. Against this background, the … paper discusses potential trade-offs faced by developing countries, when mobilizing corporate tax revenue and FDI jointly …

Persistent link: https://www.econbiz.de/10012243157

Global firms, national corporate taxes : an evolution of incompatibility

Hebous, Shafik - 2020

How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early 20th century. This prompts the question, what is...

Persistent link: https://www.econbiz.de/10012288036

Corporate income tax rate and foreign direct investment : a cross-country empirical study

Sujarwati, Amalia Indah; Qibthiyyah, Riatu - In: Economics and finance in Indonesia : EFI 66 (2020) 1, pp. 25-46

Persistent link: https://www.econbiz.de/10012300834

Global firms, national corporate taxes : an evolution of incompatibility

Hebous, Shafik - 2020

Persistent link: https://www.econbiz.de/10012301968