Search Results - subject:"Proﬁt shifting"

Tax-Motivated Income Shifting in Audit Firm Networks : Comparing Big 4 and non-Big 4 Firms

Blaylock, Bradley S.; Doyle, Elaine; Elemes, Anastasios - 2023

Recent research provides evidence consistent with tax-motivated income shifting taking place in Big 4 networks. Non-Big 4 networks have global footprints and audit a significant proportion of private-firm clients. Thus, we cannot make sense of audit-firm networks’ tax avoidance proclivities...

Persistent link: https://www.econbiz.de/10014359394

Corporate governance and profit shifting : the role of the audit committee

Delis, Fotis; Delēs, Manthos D.; Karavitis, Panagiotis I. - In: The European accounting review 32 (2023) 4, pp. 809-839

Persistent link: https://www.econbiz.de/10014413942

Strategic Narratives in International Tax Policy Making : Beps Action 1 and the Stability Argument

Plekhanova, Victoria; Noonan, Chris - 2023

Development’s (OECD’s) base erosion and profit shifting (BEPS) project as a policy narrative. The authors outline the role of …

Persistent link: https://www.econbiz.de/10014343759

Taxes, Profit Shifting, and the Real Activities of Mnes : Evidence from Corporate Tax Notches

Hansen, Jaqueline; Merlo, Valeria; Wamser, Georg - 2023

understand the profit-shifting behavior of multinational enterprises (MNEs) and its consequences for real activity. Using new … estimate an unbiased profit-shifting semi-elasticity of about 0.22. Removing incentives to shift profits to particular low …

Persistent link: https://www.econbiz.de/10014345628

Profit Shifting and Unilateral Adoption of Destination-Based Taxes

Francois, Manon - 2023

-tax countries suffer from profit shifting but can tax domestic and exporting firms, while under destination-based taxation, exports …

Persistent link: https://www.econbiz.de/10014347737

Multinational firms in tax havens : corporate motives, regulatory countermeasures, and recent statistics

Olbert, Marcel; Spengel, Christoph; Weck, Stefan - 2023 - This version: 27 July 2023

We investigate multinational firms' activities in tax havens and regulatory efforts to curb these activities in three steps. First, we discuss the evolution of information exchange and disclosure regimes among tax authorities, with a focus on the recent Countryby-Country (CbC) reporting regimes,...

Persistent link: https://www.econbiz.de/10014367377

Global evidence on profit shifting within firms and across time

Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, … - 2023

We provide estimates of profit shifting for over 2 million firm-year observations in 100 countries over the period 2009 …-2020. Employing nonparametric estimation techniques within a mainstay model of profit shifting, we examine how profits for both parent … merit of this approach is that it yields firm-year estimates of profit shifting. We find that multinational firms engage in …

Persistent link: https://www.econbiz.de/10014473005

Base Erosion and Profit Shifting

Laudage, Sabine - German Institute of Development and Sustainability - 2023

The Base Erosion and Profit Shifting (BEPS) Project of the Organisation for Economic Co-operation and Development (OECD … tax avoidance and profit shifting can only be effectively addressed if a large number of countries is on board. Thus, in … academic evidence shows that the overall impact of the BEPS Project in reducing global tax avoidance and profit shifting is …

Persistent link: https://www.econbiz.de/10014474635

Profit shifting and firm credit

Delis, Fotios; Delēs, Manthos D.; Kokas, Sotirios; … - 2023 - This version: August 29, 2023

Persistent link: https://www.econbiz.de/10014480304

Royalty taxation under tax competition and profit shifting

Juranek, Steffen; Schindler, David; Schneider, A. - In: The Canadian journal of economics : the journal of the … 56 (2023) 4, pp. 1377-1412

Persistent link: https://www.econbiz.de/10014443419