Under a worldwide tax system, firms pay taxes on their domestic income and repatriated
foreign income, whereas under a territorial tax system repatriated foreign income is exempt …

An inversion is a strategy used by multinational enterprises (MNEs) to avoid high corporate
taxes in their home countries, by changing their domicile to foreign countries with lower …

According to Ogundajo and Onakoya (2016), the tax liability of a firm is positively linked to
the firm's profitability. The achievement of wealth maximization goal of the firm through the …

We propose and test a simple model of international tax shifting, which shows that
multinational firms' abilities to engage in tax arbitrage are functions of the benefits and costs …

This paper contributes to the literature providing indirect evidence for profit shifting within
multinational companies. In contrast to the previous studies, we take account of the tax …

Tax planning is increasingly becoming an area of interest to many organizations including
banks due to the potential benefits that firms and shareholders could derive from it. The …

O objetivo do presente estudo foi analisar o efeito da agressividade tributária sobre o nível
de investimentos, a eficiência produtiva e a rentabilidade das empresas brasileiras listadas …

We seek to explore whether local economic characteristics affect the collection of profit-
seeking enterprise (PSE) income tax in Taiwan, by adopting panel data from 2001 to 2020 …

We build an econometric learning model based on case‐based decision theory to analyse
tax avoidance by Chinese manufacturing firms. In our model, firms forecast the …

Multinational companies (MNCs) have historically used corporate subsidiaries to isolate
income earned in lower-taxed jurisdictions from tax in a higher-rate home country. This …