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Pennies from haven: wages and profit shifting

Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022

, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage …

Persistent link: https://www.econbiz.de/10012878969

Profit shifting by multinational corporations in Kenya : the role of internal debt

Misati, Roseline Nyakerario; Ngoka, Kethi; Kamau, Anne; … - 2022

-level annual data from 2015-19 from multinational corporations' audited financial statements, we assess the scale of profit … shifting by those corporations with a presence in Kenya. Using a panel analysis, the study delves into the incentives for …

Persistent link: https://www.econbiz.de/10013173607

Is it just luring reported profit? : the case of European patent boxes

Köthenbürger, Marko; Liberini, Federica; Stimmelmayr, … - 2018

Patent box regimes have become increasingly popular as an instrument to attract taxable income from intellectual property (IP). This paper assesses the quantitative impact of patent box regimes on profit shifting by multinational enterprises (MNEs). We proxy the ability to access the tax benefit...

Persistent link: https://www.econbiz.de/10011853292

Profit Shifting and Equilibrium Principles of International Taxation

Francois, Manon - 2021

multinational firms to use transfer pricing to allocate profits across tax jurisdictions. We show that source-based taxation is a …

Persistent link: https://www.econbiz.de/10013217554

National measures on taxing the digital economy

Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020

Persistent link: https://www.econbiz.de/10012433970

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms : Issues and Options for Reform

Fuest, Clemens - 2013

This paper discusses the issue of profit shifting and "aggressive" tax planning by multinational firms. The paper makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by describing...

Persistent link: https://www.econbiz.de/10013074165

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms : Issues and Options for Reform

Fuest, Clemens - 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/10013078405

Taxing multinational enterprises : a theory-based approach to reform

Richter, Wolfram F. - 2022

towards unitary taxation to be established by a multilateral convention that the world has not yet seen in comparable format … corporate taxation at their root rather than merely fixing symptoms. To this end, a reform aimed specifically at the rules … governing the taxation of intangible assets is recommended. …

Persistent link: https://www.econbiz.de/10013463290

Illicit financial flows and the Global South : a review of methods and evidence

Brandt, Kasper - 2020

Illicit financial flows (IFFs) constitute a major challenge for development in the Global South, as domestic resource mobilization is imperative for providing crucial public services. While several methods offer to measure the extent of IFFs, each has its benefits and drawbacks. Critically,...

Persistent link: https://www.econbiz.de/10012405621

Does exchange of information between tax authorities influence multinationals' use of tax havens?

Braun, Julia; Weichenrieder, Alfons J. - 2015

Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find...

Persistent link: https://www.econbiz.de/10011334115