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Under cover : detecting the existence of profit-shifting in China

Xuefeng, Qian; Tian, Bifei; Reed, W. Robert; Chen, Ziruo - 2017

This paper investigates profit-shifting behaviour among a large sample of multinational corporations (MNCs) in China … this paper apply their approach to their sample of MNCs in China. Like EM&W they find evidence of two distinct groups of …&W) in their seminal analysis of tax elasticity of German MNCs. They developed a two-component mixture model that categorized …

Persistent link: https://www.econbiz.de/10011655758

Searching for profit-shifting in China

Xuefeng, Qian; Tian, Bifei; Reed, W. Robert; Chen, Ziruo - 2018

This paper investigates profit-shifting behaviour among multinational corporations (MNCs) in China. The authors exploit … the flat-rate structure of China’s corporate income tax, along with its system of targeted, preferential rates, to …-owned MNCs from the years 2005–2009. Using the traditional approach of regressing before-tax profits on tax rates, the authors …

Persistent link: https://www.econbiz.de/10011899207

Searching for profit-shifting in China

Qian, Xuefeng; Tian, Bifei; Reed, W. Robert; Chen, Ziruo - In: Economics: The Open-Access, Open-Assessment E-Journal 12 (2018) 2018-58, pp. 1-25

This paper investigates profit-shifting behaviour among multinational corporations (MNCs) in China. The authors exploit … the flat-rate structure of China's corporate income tax, along with its system of targeted, preferential rates, to …-owned MNCs from the years 2005-2009. Using the traditional approach of regressing before-tax profits on tax rates, the authors …

Persistent link: https://www.econbiz.de/10011902135

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...

Persistent link: https://www.econbiz.de/10010416288

Asymmetric capital tax competition with profit shifting

Stöwhase, Sven - 2004

This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them. For the case of revenue maximizing governments, we show that introducing profit shifting will not generally increase downward...

Persistent link: https://www.econbiz.de/10010440459

Effective tax rates under IP tax planning

Evers, Lisa; Spengel, Christoph - 2014

Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...

Persistent link: https://www.econbiz.de/10010457918

On the implications of introducing cross-border loss-offset in the European Union

Kalamov, Zarko; Runkel, Marco - 2015

This article investigates a tax competition model where countries compete for capital and profits of multinational enterprises (MNEs) through statutory tax rates and cross-border loss-offset provisions, which allow a transfer of foreign subsidiaries’ losses to the parent company. A joint...

Persistent link: https://www.econbiz.de/10011295801

Profit shifting opportunities, multinationals, and the determinants of FDI

Stöwhase, Sven (contributor) - 2002

The theory of tax competition suggests that different tools might be used to attract physical capital and taxable profits. While it is assumed that FDI in real activity is deterred by high effective taxes, investment undertaken for purpose of profit-shifting is deterred by a higher statutory tax...

Persistent link: https://www.econbiz.de/10001904582

Unobserved tax avoidance and the tax elasticity of FDI

Egger, Peter; Merlo, Valeria; Wamser, Georg - 2014

This paper investigates the tax responsiveness of multinational firms’ investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...

Persistent link: https://www.econbiz.de/10010388752

Profit shifting of multinational corporations worldwide

Garcia-Bernardo, Javier; Janský, Petr - 2023 - Revised version: December 2023

We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over $ 850 billion in profits in 2017, primarily to...

Persistent link: https://www.econbiz.de/10014444756

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