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Multinational corporations and tax havens : evidence from country-by-country reporting

Garcia-Bernardo, Javier; Janský, Petr; Tørsløv, Thomas - In: International tax and public finance 28 (2021) 6, pp. 1519-1561

Persistent link: https://www.econbiz.de/10012704006

Competing for capitals : the great fragmentation of the firm and varieties of FDI attraction profiles in the European Union

Reurink, Arjan; Garcia-Bernardo, Javier - In: Review of international political economy 28 (2021) 5, pp. 1274-1307

Persistent link: https://www.econbiz.de/10012652625

The relationship between privatization and corporate taxation policies

Liu, Yi; Matsumura, Toshihiro; Zeng, Chenhang - In: Journal of economics 133 (2021) 1, pp. 85-101

Persistent link: https://www.econbiz.de/10012585056

Multinational production and corporate taxes : a quantitative assessment

Wang, Zi - In: Journal of international economics 126 (2020), pp. 1-41

Persistent link: https://www.econbiz.de/10012631488

The Effect of Institutional Distance on Corporate Tax Avoidance : Evidence from Foreign Institutional Investors

Hasan, Iftekhar; Kim, Incheol; Teng, Haimeng; Wu, Qiang - 2021

We find that foreign institutional investors (FIIs) reduce their investee firms’ tax avoidance. We provide evidence that the effect is driven by the institutional distance between FIIs’ home countries/regions and host countries/regions. Specifically, we find that the effect is driven by the...

Persistent link: https://www.econbiz.de/10013225349

Did reduction in corporate tax rate attract FDI in Pakistan?

Nazir, Mian Sajid; Hafeez, Qaisar; U-Din, Salah - In: International journal of finance & economics : IJFE 27 (2022) 2, pp. 2256-2267

Persistent link: https://www.econbiz.de/10013184871

Profit-shifting behaviour of emerging multinationals from India

Das, Khanindra Ch. - 2022

This paper examines the profit-shifting behaviour of emerging multinational firms from India. It is found that the before-tax profitability of subsidiaries differs according to whether they were established directly or via an Offshore Financial Centre (OFC). The impact of the corporate tax rate...

Persistent link: https://www.econbiz.de/10012887969

How do corporate taxes affect international trade?

Holzner, Mario; Jovanović, Branimir; Vukšić, Goran - 2021

reduce exports and imports only when the stock of foreign direct investment (FDI) is high. The effect is present primarily in …

Persistent link: https://www.econbiz.de/10012792442

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