Search Results - subject_exact:"Income shifting"

Amberger, Harald J.; Doeleman, Ruby; Pendl, Stefanie - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609868

An economic analysis of joint tax audits

Dyck, Daniel; Kourouxous, Thomas; Lorenz, Johannes - 2025

We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015447125

Optimal taxation when access to income shifting is heterogeneous

Arnaldur Sölvi Kristjánsson - 2025

This paper characterizes optimal labour and capital income taxation when access to income shifting opportunities is heterogeneous. I develop a two-period model in which individuals can reclassify labour income as capital income by paying a fixed cost (an extensive margin, e.g. incorporation or...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015559360

Tax-motivated transfer pricing and country-by-country reporting : evidence from Japanese customs data

Hasegawa, Makoto; Suzuki, Takafumi; Kawakubo, Takafumi; … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591415

Zombie firms and productivity : an analysis based on tax data

Andler, Mathias - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015580780

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2026 - Original version: May 2023, this version: January 2026

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. This paper provides a comprehensive analysis of the introduction of standard regulations to limit profit shifting. Using administrative tax and customs data from Chile, we find that the reform was...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015605093

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The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2026

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2025

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

The Race Between Tax Enforcement and Tax Planning : Evidence From a Natural Experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2022

Book / Working Paper

The race between tax enforcement and tax planning : evidence from a natural experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2022

Book / Working Paper

The Race between Tax Enforcement and Tax Planning : Evidence from a Natural Experiment in Chile

Bustos, Sebastian; Pomeranz, Dina; Suárez Serrato, … - 2023

Book / Working Paper

Transfer price documentation rules and multinational firm behavior : evidence from France

Laudage, Sabine; Riedel, Nadine; Schmidt, Katharina; … - 2026

In recent years, a growing number of countries have enacted tax rules that require multinational enterprises (MNEs) to document their intra-firm trade prices and show that they are set as in third-party trade. The objective of these rules is to limit opportunities for strategic trade mis-pricing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607696

Gaming the threshold : size-dependent tax policy and domestic profit shifting

Athiphat Muthitacharoen; Archawa Paweenawat; Krislert … - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015624511

The effect of global anti-tax avoidance efforts on sub-national profit shifting

Gaul, Johannes; Schulz, Inga - 2026

This paper examines whether multinational enterprises (MNEs) adapt to international anti–tax avoidance regulation by intensifying domestic profit shifting activities. We compile a novel dataset by mapping MNE ownership network structures that link international to sub-national tax haven...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625561

Manual on Effective Mutual Agreement Procedures (2026 Edition) : Inclusive Framework on BEPS

2026

The Manual on Effective Mutual Agreement Procedures (MEMAP) (2026 Edition) supports the broader focus of the BEPS Inclusive Framework and Forum on Tax Administration (FTA) to improve international tax dispute resolution as part of the tax certainty agenda. Building on the 2007 edition, it...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629514

Detecting profit shifting in administrative data : a South African perspective

Abagna, Matthew Amalitinga; Davies, Ronald B.; … - 2026

This paper develops a data-driven methodology for detecting potential profit shifting by multinational enterprises in South Africa. Drawing on detailed administrative tax and customs data, we construct a series of red-flag indicators based on firm-level profitability, intra-group transactions,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015637785

The instruments of profit shifting

Parra Ramirez, Kevin; Vicard, Vincent - 2026

While multinational enterprises (MNEs) shift hundreds of billions in profits to lowtax jurisdictions annually, how they do remains disputed. Using firm-level data for France in 2018, we provide the first joint quantification of the three main profitshifting channels: transfer mispricing in goods...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644451

Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2026

Since 2016, Country-by-Country reporting has provided tax authorities with detailed information about multinationals' worldwide activities. We model Country-by-Country reporting as increasing tax planning and tax audit costs for profit-shifting multinationals, where the latter costs depend on...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656744

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Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2024

Book / Working Paper

Could country-by-country reporting increase profit shifting?

Doeleman, Ruby; Langenmayr, Dominika; Schindler, Dirk - 2024

Book / Working Paper

Digitalization of the global economy and the OECD reform of MNE's corporate income tax : background, challenges, and issues

Brokelind, Cécile - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484612

An economic analysis of joint tax audits

Dyck, Daniel; Kourouxous, Thomas; Lorenz, Johannes - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448770

Tax incentives, minimum capital requirements, and the incorporation decision

Massenz, Gabriella - 2025

What leads self-employed entrepreneurs to incorporate? I examine how tax incentives interact with the cost of incorporation to answer this question. I exploit the abolition of minimum capital requirements to set up a limited liability company in the Netherlands and compare entrepreneurs that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556240

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Tax incentives, minimum capital requirements, and the incorporation decision

Massenz, Gabriella - 2025

Book / Working Paper

Optimal taxation when access to income shifting is heterogeneous

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015619387

A - potentially positive - welfare assessment of the global minimum tax

Brun, Lídia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025

We assess the welfare implications of the Global Minimum Tax (GMT) on corporate income in a multi-country macroeconomic model. The objectives of the GMT are to mitigate harmful tax competition and to curb wasteful profit shifting. The theoretical literature suggests that the welfare effects of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015548944

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A (potentially positive) welfare assessment of the global minimum tax

Brun, Lidia; Pycroft, Jonathan; Stöhlker, Daniel; … - 2025

Book / Working Paper

The enforcement dilemma of the global minimum tax

Hindriks, Jean; Nishimura, Yukihiro - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323757

Outward FDI, profit shifting, and its impact on the tax payments of the parent firm : a case of Indian manufacturing firms

Krishnan, Amal; Padmaja, M. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015324470

Incentive effects of tax transparency : does country-by-country reporting call for arbitration?

Martini, Jan T.; Niemann, Rainer; Simons, Dirk; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015333623

Outbound profit shifting and the propensity to engage in cross-border acquisitions

Tardios, Janja A.; Clegg, Jeremy - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015359469

The relation between corporate social responsibility and profit shifting of multinational enterprises

Overesch, Michael; Willkomm, Sina - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466834

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The Relation between Corporate Social Responsibility and Profit Shifting of Multinational Enterprises

Overesch, Michael; Willkomm, Sina - 2022

Book / Working Paper

Residual profit splitting : a theory-based approach to tax multinationals

Richter, Wolfram F. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466894

The global minimum tax, investment incentives and asymmetric tax competition

Chen, Xuyang; Sun, Rui - 2025 - This version: September, 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466904

Minimum tax, tax haven and activity shifting

Hindriks, Jean; Nishimura, Yukihiro - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015467243

Quantifying profit shifting : evidence from the OECD CbCR statistics and comparative analysis with ORBIS data

Ledyaeva, Svetlana - 2025

This paper presents a comparative empirical analysis of multinational profit shifting using two principal data sources: the OECD Country-by-Country Reporting (CbCR) statistics and ORBIS firm-level financial data. We begin by systematically examining structural and reporting differences across...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470434

Corporate taxation in open economies

Šauer, Radek - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015455122

Compliance with Base Erosion and Profit Shifting Action 13 : insights from tax consultants and tax officials

Roggeman, Annelies; Aro-Sati, Leila; Verleyen, Isabelle - 2025

To combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of information with tax authorities....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410546

Do personal income taxes affect corporate tax-motivated profit shifting?

De Vito, Antonio; Hillmann, Lisa; Jacob, Martin; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015432407

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Do Personal Income Taxes Affect Corporate Tax-motivated Profit Shifting?

De Vito, Antonio; Hillmann, Lisa; Jacob, Martin; … - 2022

Book / Working Paper

Global evidence on profit shifting within firms and across time

Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015432401

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Global evidence on profit shifting within firms and across time

Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, … - 2025

Book / Working Paper

Global evidence on profit shifting within firms and across time

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

Book / Working Paper

Global Evidence on Profit Shifting Within Firms and Across Time

Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, … - 2022

Book / Working Paper

Why do banks have so much debt in tax havens?

Garlanda-Longueville, Lorenzo; Lé, Mathias; Parra … - 2025

Tax havens represent the largest financing hub for financial institutions. For banks, they account for more than 20% of all cross-borders banking debt worldwide. Yet, our understanding of the underlying drivers remains limited. Drawing on a unique global dataset covering major international...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015458408

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Why do banks have so much debt in tax havens?

Garlanda-Longueville, Lorenzo; Lé, Mathias; Parra … - 2025

Book / Working Paper

Phantom FDI : a structral gravity analysis using MREID

Ahmad, Saad; Bergstrand, Jeffrey H.; Paniagua, Jordi; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015446113

The distribution of profit shifting

Clifford, Sarah; Miethe, Jakob; Semelet, Camille - 2025

This paper characterizes profit shifting behavior across the size distribution of multinational enterprises (MNEs) to evaluate the targeting of the recently introduced Global Minimum Tax (GMT). Using German microeconomic administrative data with no reporting gaps for tax havens, we first...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015426877

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The distribution of profit shifting

Clifford, Sarah; Miethe, Jakob; Semelet, Camille - 2025

Book / Working Paper

The pricing of profit shifting

Delis, Fotis; Delēs, Manthos D.; Kokas, Sotirios; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015426966

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The pricing of profit shifting

Delis, Fotis; Delēs, Manthos D.; Kokas, Sotirios; … - 2025

Book / Working Paper

Accounting for the profits of multinational enterprises : double counting and misattribution of foreign affiliate income

Blouin, Jennifer L.; Robinson, Leslie - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015563830

Tax us, if you can : a game theoretic approach to the European Union's political impasse on a new corporate tax system

Vicente, Joana Andrade - 2025

In this paper we theoretically analyse the European Union's ongoing political impasse regarding the choice of a single method to allocate multinational enterprises' profits across countries and we find that this strategic situation resembles a coordination game with distributional consequences....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015492222

How do top earners respond to taxation? : own- and cross-tax base responses, efficiency, and inequality

Giaccobasso, Matías; Bergolo, Marcelo; Burdín, Gabriel; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015549517

Tax games : the case of Ireland in the global dynamics of corporate taxation

Ní Chasaide, Nessa; Ó Riain, S. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015550627

Taxing one side hurts the other : DSTs, BEPS, and platform competition

Kind, Hans Jarle; Schindler, Dirk; Schjelderup, Guttorm - 2025

Digital Services Taxes (DSTs) and the OECD/G20 BEPS reforms are central pillars of current efforts to tax multinational digital platforms, yet their joint effects remain poorly understood. We develop a model of a platform that sells hardware to consumers and advertising to firms, with the two...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015551382

Bled dry : how tax abuse, illicit financial flows and debt affect women and girls in Africa

Van Biljon, Chloe; Oelofson, Jaco; Hofman, Layne; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556294

Staging debates in whistleblowing research : a problematizing literature review

Zimmermann, Paul - 2025

This literature review draws on Foucault’s concept of problematization to examine how academic discourse "stages" debates on whistleblowing. By staging these debates, different streams of literature assign distinct roles and "scripts" to whistleblowing, shaping the practice of whistleblowing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015586822

Making Dispute Resolution More Effective – Simplified Peer Review, Georgia (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Under BEPS Action 14, OECD/G20 Inclusive Framework members committed to implementing a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP), which helps resolve disputes over tax treaty interpretations. The MAP is included in Article 25 of the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628897

Making Dispute Resolution More Effective – Simplified Peer Review, Burkina Faso (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629117

Making Dispute Resolution More Effective – Simplified Peer Review, San Marino (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629146

Making Dispute Resolution More Effective – Simplified Peer Review, Samoa (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629165

Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return (January 2025) : Inclusive Framework on BEPS

2025

The GloBE Information Return sets out a standardised information return to facilitate compliance with and administration of the GloBE Rules. The GIR was released by the Inclusive Framework on BEPS in July 2023. This version incorporates clarifications on how to complete the GIR and reflects the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629222

Making Dispute Resolution More Effective – Simplified Peer Review, Benin (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629224

Making Dispute Resolution More Effective – Simplified Peer Review, Dominica (Stage 1) : Inclusive Framework on BEPS: Action 14

2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629227

Country-by-Country Reporting – Compilation of 2025 Peer Review Reports : Inclusive Framework on BEPS: Action 13

2025

Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015629269