What Do We Know About the Tax Planning of GermannBased Multinational Firms?

2014 ◽  
Author(s):  
Alfons J. Weichenrieder ◽  
Shafik Hebous
Keyword(s):  
Multinational Firms ◽  
Tax Planning

“Home Sweet Home” versus International Tax Planning: Where Do Multinational Firms Hold their U.S. Trademarks?

2018 ◽  
Vol 71 (3) ◽  
pp. 485-520 ◽  
Author(s):  
Jost H. Heckemeyer ◽  
Pia Olligs ◽  
Michael Overesch
Keyword(s):  
Multinational Firms ◽  
Tax Planning ◽  
International Tax

Aggressive Tax Avoiders:U.S. Multinationals Shifting Domestic Earnings to Zero

2020 ◽  
Author(s):  
Xi (Novia) Chen ◽  
Tiana Lehmer
Keyword(s):  
Multinational Corporations ◽  
Small Firms ◽  
Multinational Firms ◽  
Tax Incentives ◽  
Tax Planning ◽  
Income Shifting ◽  
Present Evidence ◽  
Positive View ◽  
Aggressive Form ◽  
The U.S

We investigate whether U.S. multinational corporations shift income overseas to the point of recording domestic pretax earnings around zero. We label firms with near-zero domestic earnings "Small" firms, and present evidence that Small captures targeted income shifting that minimizes worldwide and domestic current taxes. Because shifting essentially all income out of the U.S. represents a very aggressive form of international tax planning, Small firms represent an important margin for understanding the income shifting of U.S. MNCs. We find that firms facing tax incentives to shift income and firms with greater income shifting ability are more likely to report near-zero domestic earnings. In addition, investors value the earnings of Small firms higher than that of other U.S. multinational firms, conditional on overall profitability, suggesting that, on average, investors hold a positive view of income shifting to the point of recording domestic earnings around zero.

scholarly journals Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

2013 ◽  
Author(s):  
Clemens Fuest ◽  
Christoph Spengel ◽  
Katharina Finke ◽  
Jost Heckemeyer ◽  
Hannah Nusser
Keyword(s):  
Multinational Firms ◽  
Tax Planning ◽  
Profit Shifting

Peran kepemilikan institusional, perencanaan pajak dan dewan komisaris asing terhadap nilai perusahaan

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Anita Ade Rahma ◽  
Lisa Nabawi ◽  
Ronni Andri Wijaya
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Total Sample ◽  
Tax Planning ◽  
Purposive Sampling ◽  
Institutional Leadership ◽  
Company Value

The purpose of this study is to analyze the role of institutional leadership, tax planning and foreign board of commissioners on firm value. The population in this study were 615 companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was chosen using purposive sampling to get a total sample of 325 companies with a total of 975 observations of company data. The results of this study indicate that institutional leadership and tax planning have no role in increasing company value. While the foreign board of commissioners showed a significant influence on the value of the company. This proves that there is a need for diversity in the structure of the board that can trigger an increase in the value of the company. In addition, the presence of a foreign board is needed for the progress of the companyKeywords: Investment decisions; funding decisions; dividend policy; company value

What's at Stake for the LDCs, Now that the Uruguay Round Talks have been Suspended? (The Distinguishedl Lecture)

1991 ◽  
Vol 30 (4I) ◽  
pp. 579-599
Author(s):  
Robert E. Baldwin
Keyword(s):  
Multinational Firms ◽  
Uruguay Round ◽  
National Policy ◽  
Trade In Services ◽  
Trade Negotiation ◽  
Multilateral Trade Negotiation ◽  
Industrial Countries ◽  
Goods And Services ◽  
Foreign Affiliates ◽  
Merchandise Trade

Until negotiations collapsed in early December, the Uruguay Round gave promise of being the most significant multilateral trade negotiation since 1947, when the General Agreement on Tariffs and Trade (GA TI) was implemented and tariffs levels of the industrial countries were sharply cut. There are at least three reasons for this conclusion. First, by agreeing at the outset to bring both agriculture and textiles under GATT discipline, the participants created the opportunity for both rich and poor agricultural exporting nations and relatively low-wage, newly industrializing LDCs to benefit significantly from GATT-sponsored trade negotiations. Prior to the Uruguay Round, the benefits to these countries of such negotiations had been limited, since these two sectors were excluded from any significant liberalization. Second, by agreeing to formulate new rules relating to trade in services, trade-related aspects of· intellectual property rights, and trade-related investment issues, members took an important step in modernizing the GATT. As economic globalization has accelerated, there is a growing realization that arms-length merchandise transactions, the traditional concern of the GATT, are only one aspect of the real-side economic relations of current concern to national policy-makers and the economic interests they represent Now international commercial activities also involve merchandise trade among multinational firms and their foreign affiliates, international trade in services among independent agents as well as among affiliated enterprises, foreign direct investment activities, production nf goods and services in foreign affiliates for sale either abroad or at home, international flows of technology, and temporary movements of labour across borders. Although the so-called new issues in the Uruguay Round do not cover all of these matters, they go a considerable way in making the GATT more relevant for dealing with the problems of increasing internationalization.

The organization of multinational firms in the European urban system

Flux ◽  
1994 ◽  
Vol 10 (17) ◽  
pp. 5-17 ◽  
Author(s):  
Céline Rozenblat
Keyword(s):  
Multinational Firms ◽  
Urban System
Sign in / Sign up

Export Citation Format

Share Document