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 …

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 …

Ever since the transfer pricing rules introduced in India and China they have undergone various updates based upon the … countries have come up with 15 Base Erosion & Profit Shifting (BEPS) Actions in 2015. Both India and China, have also very … relevant concepts and then underscore the BEPS actions implementation by India and China …

Profit shifting of multinational corporations (MNCs) negatively affects citizens, governments as well as other … to profit shifting of MNCs. At the same time, a few EU member states, most notably Netherlands, Ireland and Luxembourg …