Search Results - subject:"Proﬁt shifting"

Avoiding taxes : banks' use of internal debt

Reiter, Franz; Langenmayr, Dominika; Holtmann, Svea - 2020

This paper investigates how multinational banks use internal debt to shift profits to low-taxed affiliates. Using regulatory data on multinational banks headquartered in Germany, we show that banks use this tax avoidance channel more aggressively than non-financial multinationals do. We find...

Persistent link: https://www.econbiz.de/10012225694

Corporate social responsibility and profit shifting

Hasan, Iftekhar; Karavitis, Panagiotis; Kazakis, Pantelis; … - 2020

Persistent link: https://www.econbiz.de/10012665255

Royalty taxation under profit shifting and competition for FDI

Juranek, Steffen; Schindler, Dirk; Schneider, Andrea - 2020

Persistent link: https://www.econbiz.de/10012489774

Global firms, national corporate taxes : an evolution of incompatibility

Hebous, Shafik - 2020

How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early 20th century. This prompts the question, what is...

Persistent link: https://www.econbiz.de/10012288036

The Corporate Tax Haven Index: a new geography of profit shifting

Ates, Leyla; Cobham, Alex; Harari, Moran; Janský, Petr; … - 2020

The geography of corporate profit shifting is often presented in public discourse in simplistic and inaccurate terms … the prospects for genuine progress. In this paper, we set out a new approach to the geography of profit shifting, based on …-term prospects for global governance in this area. We conclude that greater clarity about the geography of profit shifting is likely …

Persistent link: https://www.econbiz.de/10012289758