International profit shifting within multinationals: Giving new analysis with transfer pricing and geography and a lesson from the European experience

• Main Authors: Cabalu, Mary Clarice Charmaine S., Cabuay, Christopher James R., Parungao, Angelo Gabriel P., So, Stephanie Pearl Q.
• Format: text
• Language: English
• Published: Animo Repository 2010
• Subjects: Tax shifting; Profit
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14727
• Institution: De La Salle University

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...