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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| Format: | text |
| Language: | English |
| Published: |
Animo Repository
2010
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| Subjects: | |
| Online Access: | https://animorepository.dlsu.edu.ph/etd_bachelors/14727 |
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| Institution: | De La Salle University |
| Language: | English |