Name: Tax incentives for international profit shifting within multinational groups (en Inglés)
Price: 116460.00 COP
Availability: InStock
Author: Dörr, Julian Oliver
ISBN: 9783346362360

portada Tax incentives for international profit shifting within multinational groups (en Inglés)

Tax incentives for international profit shifting within multinational groups (en Inglés)

Formato

Libro Físico

Autor

Julian Oliver Dörr

Editorial

Grin Verlag

Idioma

Inglés

N° páginas

Encuadernación

Tapa Blanda

Dimensiones

21.0 x 14.8 x 0.3 cm

Peso

0.06 kg.

ISBN13

9783346362360

Categorías

Economía

Tax incentives for international profit shifting within multinational groups (en Inglés)

Julian Oliver Dörr (Autor) · Grin Verlag · Tapa Blanda

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Reseña del libro "Tax incentives for international profit shifting within multinational groups (en Inglés)"

Bachelor Thesis from the year 2016 in the subject Economics - Foreign Trade Theory, Trade Policy, grade: 1,0, University of Tubingen, language: English, abstract: This paper aims at estimating the magnitude of such tax avoidance strategies by the means of international profit shifting. While income shifting of multinational firms is a hotly debated issue among policymakers, this study indeed finds empirical evidence that multinationals respond to international tax differences. On average, it finds a semi-elasticity of -1.25 of firm profits with respect to a country's corporate tax rate. In recent years, globalization and increasing mobility have brought nations closer together but have also encouraged them to compete internationally over tax bases as source of government revenue. Both innovations in financial instruments and the free flow of capital across borders have facilitated tax avoidance measures of multinational operations.