profit shifting
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The concept profit shifting represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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profit shifting
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The concept profit shifting represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- profit shifting
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- "Lohn contracting" and the concept of PE in the textile industry : the case of Bosnia and Herzegovina
- (Un)intended effects of preferential tax regimes : the case of European patent boxes
- 5 Lessons on profit shifting from U.S. country-by-country data
- A critical evaluation of the international impact of the global minimum tax
- A historical analysis of the BEPS Action Plan : old acquaintances, new friends and the need for a new approach
- A review of capital taxation in France
- Allocation of functions and risks within multinational enterprises : Australia
- Allocation of functions and risks within multinational enterprises : Austria
- Allocation of functions and risks within multinational enterprises : Germany
- Allocation of functions and risks within multinational enterprises : Israel
- Allocation of functions and risks within multinational enterprises : Italy
- Allocation of functions and risks within multinational enterprises : Japan
- Allocation of functions and risks within multinational enterprises : Netherlands
- Alternative Pillar 1 formulas for international fairness
- American offensive : targeting the foreign taxpayer
- An analysis of French legislation limiting the transfer of income abroad
- Apple's cost-sharing arrangement : Frankenstein's monster [part 1]
- Apple, State aid, and arm's length : EU general court's failure of imagination
- Application of anti-abuse concepts denied when compensatory taxation exists
- Arm's length dealings
- Asimetrías híbridas : Real Decreto-Ley 4/2021 = Hybrid mismatches : Royal Decree-Law 4/2021
- Asset specificity, international profit shifting, and investment decisions
- Australia : new Commissioner's focus on profit shifting
- Australian taxation office's transfer pricing risk-rating system
- BEPS, economic activity, and value creation
- Bestrijding van winstdrainage door middel van basisvennootschappen in tax havens
- Business risk allocation : the outermost boundary of the arm's length principle and the Amazon case
- Canada expands thin capitalisation rules
- Capital flight from Africa : causes, effects, and policy issues
- Capital income tax reform options in Denmark
- Case study analysis of the OECD Pillar One and Pillar Two allocations to developing countries
- Ceny transferowe : przedsiebiorstwa powiazane: przerzucanie dochodów
- Chevron's landmark loss against ATO sets a precedent
- Comparative survey on the allocation of functions and risks within multinational enterprises
- Competition for FDI and profit shifting : on the effects of subsidies and tax breaks
- Controlled foreign corporation legislation in Portugal
- Corporate income taxes under pressure : why reform is needed and how it could be designed
- Corporate inversion strategies versus anti-inversion Treasury Regulations
- Corporate taxation and corporate social responsibility
- Corporate taxes and the location of intangible assets within firms
- Critical issues in taxation and development
- Cross-border intra-group financial transactions : evidence from Germany
- De Nederlandse fiscale wetgever en de Nederlandse Antillen
- Deciding whether the European Union should adopt formula apportionment of company income
- Der Einfluss des Europäischen Beihilferechts auf nationale Steuervergünstigungen : eine darstellende Analyse unter besonderer Berücksichtigung von Tax Rulings und Gewinnverlagerungen
- Der gewerbesteuerliche Ergebnisausgleich zwischen Schwestergesellschaften sowie Mutter- und Tochtergesellschaften
- Designing international tax reform : lessons from TCJA
- Die Zuständigkeit der Hauptversammlung beim Abschluss eines Beherrschungs- und Gewinnabführungsvertrages mit einer GmbH
- Die effektive Steuerbelastung der Banken
- Die genaue Ermittlung der Innenfinanzierung
- Die unionsrechtliche Rechtfertigung der Bekämpfung von Gewinnverlagerungen : ein Diskussionsbeitrag
- Does the European Union primary law require member states to make corresponding adjustments?
- Does the concept of competitiveness have meaning in formulating corporate tax policy?
- Economic analysis: data show U.S. companies shifting profits to tax havens
- Effects of Australia's MAAL and DPT on internet-based businesses
- El Brexit y sus efectos fiscales en la Unión Europea en general y en España en particular = The Brexit and its fiscal effects on the European Union in general and in Spain in particular
- El nuevo Convenio Multilateral : un paso adelante de la OCDE en la armonización fiscal en contra de la evasión y la elusión fiscal = The new Multilateral Agreement: a step ahead of the the OECD in fiscal harmonization against tax evasion and tax avoidance
- Ergebnisabführungsverträge im Licht einer Einlagenrückzahlung nach Paragr. 4 Abs. 12 EStG : ändern Ergebnisabführungen den Stand der Einlagen oder der Innenfinanzierung?
- European Commission details charges against Apple Inc.'s tax arrangements in Ireland, slams Luxembourg on Fiat deals
- Evidence for profit shifting with tax-sensitive capital stocks
- Failing to further the OECD agreement would be a lose-lose-lose
- Formulary apportionment for Europe : an analysis and a proposal
- General tax problems of transfrontier corporate transactions
- Getting (even more) serious about schemes to avoid tax by strengthening the general anti-avoidance provision
- Gewinnverlagerung durch Einschalten von Domizilgesellschaften
- Gewinnverlagerungen durch Einschalten von Domizilgesellschaften. Rechtliche Aspekte
- Gewinnübertragungen nach Paragr. 6b/6c EStG
- GloBE - Lehren aus GILTI
- Google's cost-sharing arrangement : bride of Frankenstein
- HR 2 juni 1993, Nr. 28 112 : vastlegging mondelinge behandeling in een proces-verbaal : winstoverheveling door BV aan kleindochtermaatschappij op Jersey
- HR 20 september 1995, no. 29737: richtige heffing, Art. 15 Wet Vpb. 1969 : winstdrainage : geen fraus legis indien in U.K. compenserende heffing is : verwijzing (concl. A.G. van Soest, noot S. van Weeghel.)
- HR 27 september 1995, no. 30400 : fraus legis, Art. 15 Wet Vpb. 1969 : winstdrainage : geen fraus legis nu rente-betaling niet strekt tot belastingverijdeling (noot S. van Weeghel)
- Hat der Fremdverhaltensgrundsatz ein Ablaufdatum? Aktuelle Entwicklungen auf globaler Ebene
- Het BEPS-rapport over risicoallocatie: niet zo functioneel
- Het wetsvoorstel tegen winstdrainage en ter versterking van de fiscale infrastructuur
- Hinzurechnungsbesteuerung versus Verrechnungspreisberichtigung = CFC rules versus transfer pricing adjustments
- How global tax reforms apply to the extractive industries
- Implementierung des BEPS-Aktionsplans durch das MLI in Deutschland : Motive des Gesetzgebers und erste Schritte
- Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice
- Income shifting : can the OECD MLI succeed?
- Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions
- India's value shifting regime
- Inditex, the limits of CbC data, and the meaning of 'aggressive avoidance'
- Internal debt and multinational profit shifting : empirical evidence from firm-level panel data
- International profit allocation, intangibles and sales-based transactional profit split
- International profit shifting : International implications of Hong Kong, Singapore and Japan
- International profit shifting : focus on the United States and Japan
- International profit shifting. Recent developments in the United States and implications for other countries, particularly Australia
- International tax planning under the destination-based cash flow tax
- Intragroup royalties as a vehicle for international tax arbitrage
- Jurisdiction to tax corporate income pursuant to the presumptive benefit principle : a critical analysis of structural paradigms underlying corporate income taxation and proposals for reform
- Koncernbidragets aktiebolagsrättsliga ställning
- Konsernbidrag og konsernbeskatning
- L'ottimizzazione fiscale internazionale
- Lost in the shuffle : is ATAD producing the desired results?
- Medtronic II and the profit-shifting problem
- New transfer pricing documentation requirements and country-by-country reporting
- Norway proposes new interest limitation rules in 2018 to limit profit shifting
- Opinion Statement ECJ-TF 2/2020 on the ECJ Decision of 3 March 2020 in Vodafone Magyarország Mobil Távközlési Zrt. (Case C-75/18) on progressive turnover taxes
- Paradise fiscaux, pays "filous" : la fuite organisée des impôts vers les pays complices
- Passive Entstrickung von Anteilen an Immobiliengesellschaften : Folgen der erstmaligen Anwendbarkeit des Multilateralen Instruments
- Policy forum: International effects of the 2017 US tax reform - a view from the front line
- Productive and unproductive reactions of MNEs to international tax differentials
- Profit shifting : driver of transfer (mis)pricing and the potential of countermeasures
- Profit shifting : drivers and potential countermeasures
- Profit shifting and "aggressive" tax planning by multinational firms : issues and options for reform
- Profit shifting and 'aggressive' tax planning by multinational firms : issues and options for reform
- Profit shifting and certainty on allocation of intangibles
- Profit shifting and comparability : the French Supreme Administrative Court provides useful clarification on functional analysis and the concept of routine entity
- Profit shifting and tax base erosion : case studies of post-communist countries
- Profit shifting and the ATO's approach to risk profiling
- Profit shifting and the United Kingdom
- Profit shifting and¿corruption
- Profit shifting before and after the Tax Cuts and Jobs Act
- Profit shifting in Australia : the state of play in 2006
- Profit shifting opportunities, multinationals, and the determinants of FDI
- Reaching consensus on taxing the digitalized economy
- Resource transfer pricing : oil and mining multinationals
- Safe haven or earnings stripping rules : a prisoner's dilemma?
- Shay urges action on intangibles, excess return proposals amid U.S. Ways & Means hearing on transfer pricing regime
- Shifting of profits from and to foreign subsidiaries
- Silver and Altera : modern-day tales of David and Goliath
- Spoedreparatie en fiscale eenheid : van wegdenken tot spoorzoeken
- Starbucks versus the people
- Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
- Tax avoidance in Sub-Saharan Africa's mining sector
- Tax avoidance under residual profits splits : a brief response
- Tax heavens : methods and tactics for corporate profit shifting
- Tax policy and the COVID-19 crisis
- Tax policy challenges in the 21st century
- Tax spillovers from U.S. corporate income tax reform
- Tax-minimizing strategies and the arm's-length principle
- Taxing income in the oil and gas sector - challenges of international and domestic profit shifting
- Taxing multinational business in lower-income countries : the historical evolution of base erosion and profit shifting [part 3]
- Taxing profit in a global economy : a report of the Oxford International Tax Group
- Territoriality : for and against
- Text supplement: Memoranda, exhibits, and testimony from two-part hearing on offshore profit shifting in the Senate Permanent Committee on Investigations held Sept. 20, 2012 and May 21, 2013
- The Apple state aid decision : a wrong way to enforce the benefits principle?
- The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe
- The Netherlands' 2013 transfer pricing decree : more clarity accompanies focus on profit shifting
- The OECD's simplified approach to pricing low value-adding services
- The U.K.'s Google tax - first thoughts
- The UK's new diverted profits tax : compliance with EU law
- The dealing at arm's length fallacy : a way forward to a formula-based transactional profit split?
- The economics of tax avoidance and evasion
- The effect of profit shifting on the corporate tax base in the United States and beyond
- The effects of multinationals' profit shifting activities on real investments
- The greatest profit shifter : the dividend
- The impact of tax planning on forward-looking effective tax rates
- The impact of the Pillar One and Pillar Two proposals on MNE's investment costs : an analysis using forward-looking effective tax rates
- The increasing importance of transfer pricing regulations : a worldwide overview
- The interpretation and application of the preamble and article 6(1) of the OECD Multilateral Instrument in the context of North American tax treaty networks
- The new Dutch conditional withholding tax and hybrid entities
- The role of headquarters in mulinational profit shifting strategies
- The tax elasticity of financial statement income : implications for current reform proposals
- Thin capitalization ratios come under scrutiny
- Thoughts on Sweden's proposed corporate tax changes
- Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa
- Transfer pricing : shifting of profits to non-resident associated companies
- Transfer pricing and income shifting in integrating economies
- Transfer pricing and profit shifting practices in a free trade zone : a case in Batam, Indonesia, based on a Tax Court decision
- Transfer pricing measures and emerging developing economies
- Treaty Overriding im deutschen Steuerrecht
- US tax reform : the implications in a Germany-US context
- United Kingdom [Recent developments in transfer pricing regime]
- Verdeckte Vorteilszuwendungen zwischen verbundenen Unternehmen
- What we know : reviewing the academic literature on profit shifting
- Why Y? Reflections on the Baucus proposal
- Will bringing sales onshore in the U.K. lead to higher taxes?
- Winstdrainage bij overnameholdings en dividendbelasting
- Winstdrainage en concernfinanciering
- Winstdrainage en fraus legis. Fiscale trends
- Winstdrainage in Nederland, compenserende heffing bij een dual- resident? : het voorgestelde art. 10a Wet Vpb 1969 : reparatie uitholling of uitbreiding belastinggrondslag? : wetsvoorstel uitholling belastinggrondslag : een gemiste kans : voorgestelde aanpassingen van de Wet op de vennootschapsbelasting 1969 met het oog op de uitholling van de belastinggrondslag
- Winstdrainage, externe acquisities en de "verschillende wegen"- leer
- Worldwide tax reform : reversing the race to the bottom
- Zur Übertragung von Gewinnen aus der Veräusserung von Anteilen an Kapitalgesellschaften
- eBay’s cost-sharing arrangement — Frankenstein’s progeny
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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/resource/r1f56oiQWmc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/r1f56oiQWmc/">profit shifting</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="https://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/resource/r1f56oiQWmc/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/r1f56oiQWmc/">profit shifting</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
