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Profit shifting and ‘aggressive’ tax planning by multinational firms : issues and options for reform

Fuest, Clemens; Spengel, Christoph; Finke, Katharina; … - 2013

This paper discusses the issue of profit shifting and ‘aggressive’ tax planning by multinational firms. The paper makes two contributions. Firstly, we provide some background information to the debate by giving a brief overview over existing empirical studies on profit shifting and by...

Persistent link: https://www.econbiz.de/10009777621

Tax competition for foreign direct investment

Haufler, Andreas; Wooton, Ian - 1997

We analyze tax competition between two countries of unequal size trying to attract a foreign-owned monopolist. When regional governments have only a lump-sum profit tax (subsidy) at their disposal, but face exogenous and identical transport costs for imports, then both countries will always...

Persistent link: https://www.econbiz.de/10009623404

The Effects of Taxation on the Location Decision of Multinational Firms : M&A vs. Greenfield Investments

Hebous, Shafik - 2013

In this study, we estimate the impacts of differences in international tax rates on the probability of choosing a location for an affiliate of a multinational firm. In particular, we distinguish between the tax sensitivity of Greenfield and M&A investments. Based on a novel firm-level dataset on...

Persistent link: https://www.econbiz.de/10013094651

Tax competition for foreign direct investment

Haufler, Andreas - 1997

Persistent link: https://www.econbiz.de/10013388217

Tax Competition for Foreign Direct Investments and the Nature of the Incumbent Firm

Amerighi, Oscar; De Feo, Giuseppe - 2012

In this paper we investigate tax/subsidy competition for FDI between countries of different size when a domestic firm is the incumbent in the largest market. We investigate how the nature (public or private) of the incumbent firm affects policy competition between the two governments seeking to...

Persistent link: https://www.econbiz.de/10010343825

Do transfer pricing laws limit international income shifting? : evidence from European multinationals

Lohse, Theresa; Riedel, Nadine - 2013

evolution of national transfer pricing laws and link it with panel data on European multinationals. In line with previous …

Persistent link: https://www.econbiz.de/10010189839

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

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

foreign profits changes from a worldwide to a territorial approach in the UK, with multinationals shifting more profits into …

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

Does intangible asset intensity increase profit-shifting opportunities of multinationals?

Crotti, Roberto - 2021

This paper studies how intangible asset intensity affects multinationals' profitshifting behavior. Intangible assets … data set I test if multinationals characterized by high intangible asset intensity report higher profits in low … multinationals' profit-shifting behavior. Splitting the sample between tech and non-tech companies, I find that, although tech …

Persistent link: https://www.econbiz.de/10012431781

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

Liu, Li - 2017

foreign profits changes from a worldwide to a territorial approach in the UK, with multinationals shifting more profits into …

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

foreign profits changes from a worldwide to a territorial approach in the UK, with multinationals shifting more profits into …

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