Profit shifting of multinational corporations worldwide

J Garcia-Bernardo, P Janský - World Development, 2024 - Elsevier
We exploit the new country-by-country reporting data of multinational corporations, with
unparallelled country coverage, to reveal the distributional consequences of profit shifting …

[PDF][PDF] Beneficios del Régimen Tributario Especial Zona Económica y Social Especial frente al Régimen Ordinario del Impuesto de Renta: un estudio empírico

RE Zapata, CVM Zambrano… - Salud, Ciencia y …, 2023 - scholar.archive.org
The objective of the work was to comparatively analyze the benefits of the special tax regime
Special Economic and Social Zone versus the ordinary regime that the company …

[PDF][PDF] Where Do Multinationals Locate Profits: Evidence from Country-by-Country Reporting

T Boukal - 2024 - ies.fsv.cuni.cz
The recent leaks of confidential documents such as the” Panama Papers”,“Paradise
Papers”, and “Pandora Papers” show how globalization and increased mobility of capital …

Benefits of the Special Tax Regime Special Economic and Social Zone versus the Ordinary Income Tax Regime: An empirical study

RE Zapata, CVM Zambrano… - Salud, Ciencia y …, 2023 - conferencias.ageditor.ar
The objective of the work was to comparatively analyze the benefits of the special tax regime
Special Economic and Social Zone versus the ordinary regime that the company …

[PDF][PDF] Effective tax rates of multinational corporations in European countries

Effective tax rates (ETRs) estimated from the income statement data of multinational
corporations (MNCs) are useful for comparing MNCs' corporate income taxation across …