The Resource Profit shifting : drivers and potential countermeasures
Profit shifting : drivers and potential countermeasures
Resource Information
The item Profit shifting : drivers and potential countermeasures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Profit shifting : drivers and potential countermeasures represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In trying to explain the drivers of global profit shifting by MNEs the authors investigate industry-specific variation in profit shifting and identify determinants thereof. Using the ORBIS database they show that intangible asset endowment of subsidiaries and the complexity of MNE groups explain aggregate profit shifting trends and tend to drive industry-specific results. The findings of their research provide initial insight into the relative profit-shifting risk associated with different sectors of MNE activities which may support the design of anti-avoidance approaches and the allocation of scarce analytical and enforcement resources
- Language
- eng
- Label
- Profit shifting : drivers and potential countermeasures
- Title
- Profit shifting : drivers and potential countermeasures
- Language
- eng
- Summary
- In trying to explain the drivers of global profit shifting by MNEs the authors investigate industry-specific variation in profit shifting and identify determinants thereof. Using the ORBIS database they show that intangible asset endowment of subsidiaries and the complexity of MNE groups explain aggregate profit shifting trends and tend to drive industry-specific results. The findings of their research provide initial insight into the relative profit-shifting risk associated with different sectors of MNE activities which may support the design of anti-avoidance approaches and the allocation of scarce analytical and enforcement resources
- http://library.link/vocab/creatorName
-
- Beer, S
- Loeprick, J
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- WU International taxation research paper series
- Series volume
- No. 2013-03
- http://library.link/vocab/subjectName
-
- profit shifting
- MNE
- anti-avoidance
- Label
- Profit shifting : drivers and potential countermeasures
- Extent
- 25 p.
- Label
- Profit shifting : drivers and potential countermeasures
- Extent
- 25 p.
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Profit-shifting--drivers-and-potential/g6TzOwPd_k8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Profit-shifting--drivers-and-potential/g6TzOwPd_k8/">Profit shifting : drivers and potential countermeasures</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Profit-shifting--drivers-and-potential/g6TzOwPd_k8/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Profit-shifting--drivers-and-potential/g6TzOwPd_k8/">Profit shifting : drivers and potential countermeasures</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
