International profit shifting within multinationals: Giving new analysis with transfer pricing and geography and a lesson from the European experience
Due to international tax differences in host countries, multinational firms shift profits and receive incentives for reallocation to reduce tax liabilities (Huizinga & Laeven, 2007). The Proximity-Concentration trade-off and the Gravity Model of Trade and Transportation are confirmed in this stu...
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| Main Authors: | , , , |
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| 格式: | text |
| 語言: | English |
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Animo Repository
2010
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| 在線閱讀: | https://animorepository.dlsu.edu.ph/etd_bachelors/14727 |
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| 機構: | De La Salle University |
| 語言: | English |