What Do They Pay? Towards a Public Database to Account for the Economic Activities and Tax Contributions of Multinational Corporations

2017 ◽  
Author(s):  
Alex Cobham ◽  
Jonathan Gray ◽  
Richard Murphy
Keyword(s):  
Multinational Corporations ◽  
Public Database ◽  
Economic Activities

Methodological problems of BEPS analysis

2021 ◽  
Vol 2021 (6) ◽  
pp. 55-71
Author(s):  
Olga IVANYTSKA ◽  
◽  
Tetiana KOSCHUK ◽  
Keyword(s):  
Multinational Corporations ◽  
Empirical Studies ◽  
Limited Information ◽  
Sources Of Information ◽  
Economic Activities ◽  
Effective Tax Rate ◽  
Profit Shifting ◽  
Tax Rate ◽  
High Profit ◽  
Profit Rates

The article is devoted to the issues of the methodology of the analysis of the base erosion and profit shifting (BEPS) for the development of managerial approaches to counteracting these destructive phenomena in Ukraine. Eleven types of data sources identified by the OECD that can be used for BEPS analysis are determined. It is shown that most sources of information for the purposes of analyzing the scale and effects of BEPS have significant limitations: their absence or limited representativeness in some countries; regulatory restrictions on access to data; lack of most financial data to reflect the activities of multinational corporations (MNCs). The indicators that testify to BEPS or dangerous phenomena of financial abuse, which are reflected in reporting, are analyzed, namely: 1) disconnect between financial and real economic activities; 2) high profit rates of low-taxed affiliates of top global MNCs; 3) high profit rates of MNC affiliates in lower-tax locations; 4) MNCs vs. "comparable" non-MNC effective tax rate differentials; 5) profit shifting through intangibles; 6) profit shifting through interest. It is proved that for Ukraine the calculation of a number of indicators can be complicated due to the delay in the publication of official data; lack of appropriate statistical reporting. In general, indicators show that they provide limited information about financial transactions and cannot reliably relate any changes and their reflection to BEPS. Therefore, the implementation of measures to combat BEPS should be based not only on the results of calculations of OECD indicators, but also on other empirical studies that provide reliable information on the development of income transfer between countries.

scholarly journals Enhancing Singapore's Competitiveness: Some Fundamental Rethinking

2005 ◽  
Vol 4 (3) ◽  
pp. 165-202 ◽  
Author(s):  
Tan Khee Giap ◽  
Chen Kang
Keyword(s):  
Multinational Corporations ◽  
Structural Changes ◽  
Cost Structure ◽  
Policy Recommendations ◽  
Competitive Advantages ◽  
Economic Activities ◽  
Total Cost ◽  
The Past ◽  
Regulatory Costs ◽  
Regional Competition

Singapore's economy faces some major concerns resulting from intensified regional competition and the transformation from being investment-driven to innovation-driven. This paper examines (1) the accumulation and utilization of huge government surpluses in the past 40 years; (2) the country's total cost structure (e.g., land, wages, and regulatory costs); (3) the relationships among small and medium-sized enterprises, government-linked companies, and multinational corporations; and (4) the product and market diversification that is needed to mitigate the impacts on unemployment resulting from structural changes and the transition from manufacturing to services. Singapore's comparative and competitive advantages as a strategic hub of economic activities in Asia are examined and policy recommendations are put forward.

INVESTMENT ABROAD AND IMPACT AT HOME: A LITERATURE REVIEW

2019 ◽  
Vol 19 (04) ◽  
pp. 1930001
Author(s):  
VISHAL SARIN ◽  
SURESH KUMAR
Keyword(s):  
Economic Growth ◽  
Multinational Corporations ◽  
Direct Investment ◽  
Empirical Studies ◽  
Significant Rise ◽  
Empirical Literature ◽  
Domestic Investment ◽  
Outward Fdi ◽  
Economic Activities ◽  
The Impact

Recently, there has been a significant rise in the volume and significance of FDI flows. The foreign direct investment (FDI), which is undertaken by multinational corporations, affects not only the host economy but also the home economy in many ways. The impact of FDI on host economy has been very well explained by several researchers. But there is lack of literature that has investigated the impact of FDI on the economy of the investing country. The purpose of this paper is to revisit the empirical studies which are related with exploring the impact of outward FDI on various economic activities such as exports, domestic investment, productivity and economic growth in the investing country. In this pursuit, a through survey of empirical literature in this area, published since 1980 across different journals has been made and presented.

scholarly journals Development of the Functional-Sectoral Component of the National Tourist System of Ukraine

2020 ◽  
pp. 19-37
Author(s):  
Alla OKHRIMENKO ◽  
Natallia OPANASIUK ◽  
Natallia PRIYMACHENKO
Keyword(s):  
Multinational Corporations ◽  
Value Chain ◽  
Economic Activity ◽  
Economic Activities ◽  
Transport Services ◽  
Tourism Product ◽  
Private And Public ◽  
Multiplier Effects ◽  
Definition Of ◽  
Effective Development

The development of the national tourist system (NTS) is analysed through the prism of its functional and sectoral component. The main goal is to conceptualize the functional-sectoral component of NTS, due to the intersectoral interaction of economic entities for the production, distribution, sale and organization of consumption of a complex tourist product, as well as the generalization of information and analytical parameters to ensure its effectiveness. Systematization of literature sources and approaches to solving these problems shows that the scientific discourse touches the sphere of functional-sectoral component of NTS very briefly. The relevance of the research is due to the fact that this component of the NTS is the basis of its effective development and ensures the consolidation of various economic activities, the cooperation of which contributes to the formation of synergetic and multiplier effects. The methodological basis of the study is tourism and integration economic theories, the tools of which are able to activate the components of the NTS and their relationships to improve its effectiveness. The object of the research is the process of realization of activity of functional-sectoral component of NTS. Accordingly, a vision of the definition of the functional-sectoral component of the NTS and strategic approaches to its development is presented. They form a functional-sectoral component of NTS: 1) subjects of tourist activity (production of a tourist product); 2) subjects of related types of economic activity; 3) subjects providing economic types of economic activity. The research of the functional-sectoral component of NTS is carried out on the basis of the assessment of the value chain in the tourist system, the basis of which is formed by the subjects of tourist activity, which provide: tourist information services, transport services, tourist accommodation services. It is determined that the market of tourist services of Ukraine is highly concentrated and amplify tendencies of independent planning and booking of travels on the basis of global information and communication services. The role of air transport in the development of NTS has been updated, the operation of which in recent years reflects the positive dynamic results, in particular regarding the diversification of air services and the volume of airports on external and domestic routes. Positive changes in the volume of services in accommodation facilities were also identified against the background of a reduction in their total number, which is explained by the growth of competition in the market and the improvement of the quality of service provision. The basis for the development of the hotel business in Ukraine is the presence on the market of global multinational corporations (TNCs). The contribution of subjects of tourist activity (production of a tourist product) to the consolidated budget of Ukraine is defined through payment of taxes. It is noted that there are problems with a comprehensive analysis of NTS due to the lack of consolidated statistics in state reporting. The research confirms and theoretically proves that the development of NTS and its functional and sectoral component is crucial for the national economy. The pragmatic results of this research should contribute to the intensification of modern and balanced approaches to the management of NTS, based on the values of civil society, democracy, partnership between the state, private and public structures despite the complex conditions of modern Ukraine. Keywords: tourism, national tourism system, functional and industry component, value chain of tourism product.

“Exit” vs. “Voice”: Global Sourcing, Multinational Production, and the China Trade Lobby

2021 ◽  
pp. 1-27
Author(s):  
Ka Zeng
Keyword(s):  
Multinational Corporations ◽  
Sunk Costs ◽  
Economic Activities ◽  
Trade Relations ◽  
China Trade ◽  
Albert Hirschman ◽  
Multinational Production ◽  
Vertical Foreign Direct Investment ◽  
Economic Engagement ◽  
Related Trade

Abstract This paper examines the influence of three different forms of global economic engagement on the lobbying behavior of US businesses with regard to trade relations with China: (a) input sourcing; (b) downstream export; and (c) vertical foreign direct investment. It will be hypothesized that firms involved in all three forms of global economic activities should have incentives to lobby over China-related trade issues in order to maintain unimpeded access to sources of supply or markets and to ensure the smooth operation of the entire supply chain. Going further, drawing on the exit-voice framework developed by Albert Hirschman (1972), it will be argued that compared to firms in those industries mainly involved in input sourcing from China, American multinational corporations that have verticalized their production should have even stronger incentives to engage in lobbying activities and “voice” their policy preferences due to their greater “sunk costs” and hence the higher cost of “exit.” Statistical analysis of the China trade-related lobbying activities of US firms between 2006 and 2016 lends substantial support to these conjectures.

scholarly journals Virus database annotations assist in tracing information on patients infected with emerging pathogens

2020 ◽  
Author(s):  
Akiko Nakashima
Keyword(s):  
Viral Entry ◽  
Local Governments ◽  
Host Cells ◽  
Public Database ◽  
Emerging Pathogens ◽  
Economic Activities ◽  
Protein Database ◽  
Global Pandemic ◽  
The Usa ◽  
Objective Reference

The global pandemic of SARS-CoV-2 has disrupted human social activities. In restarting economic activities, successive outbreaks by new variants are concerning.Here, we evaluated the applicability of public database annotations to estimate the virulence, transmission trends and origins of emerging SARS-CoV-2 variants. Among the detectable multiple mutations, we retraced the mutation in the spike protein. With the aid of the protein database, structural modelling yielded a testable scientific hypothesis on viral entry to host cells. Simultaneously, annotations for locations and collection dates suggested that the variant virus emerged somewhere in the world in approximately February 2020, entered the USA and propagated nationwide with periodic sampling fluctuation likely due to an approximately 5-day incubation delay. Thus, public database annotations are useful for automated elucidation of the early spreading patterns in relation to human behaviours, which should provide objective reference for local governments for social decision making to contain emerging substrains. We propose that additional annotations for past paths and symptoms of the patients should further assist in characterizing the exact virulence and origins of emerging pathogens.

The impact of economic crisis on mental and physical health in Italy

2017 ◽  
Vol 14 (02) ◽  
pp. 103-110
Author(s):  
S. Tomassi ◽  
M. Ruggeri
Keyword(s):  
Mental Health ◽  
Physical Health ◽  
Economic Crisis ◽  
Social Determinants ◽  
Great Recession ◽  
Economic Recession ◽  
Behavioural Disorders ◽  
Economic Activities ◽  
The Impact ◽  
Mental And Physical Health

Summary Background: The global crisis that began in 2007 has been the most prolonged economic recession since 1929. It has caused worldwide tangible costs in terms of cuts in employment and income, which have been widely recognised also as major social determinants of mental health (1, 2). The so-called “Great Recession” has disproportionately affected the most vulnerable part of society of the whole Eurozone (3). Across Europe, an increase in suicides and deaths rates due to mental and behavioural disorders was reported among those who lost their jobs, houses and economic activities as a consequence of the crisis.

Die Ökonomie des Zwischenlandes.

2016 ◽  
Vol 46 (183) ◽  
pp. 289-305
Author(s):  
Angela Schweizer
Keyword(s):  
Financial Support ◽  
Historical Context ◽  
Border Control ◽  
Economic Activities ◽  
Job Market ◽  
Economic Sectors ◽  
Security Control ◽  
Sub Saharan ◽  
Migration Politics ◽  
European Migration

The following article is based on my fieldwork in Morocco and represents anthropological data collected amongst undocumented sub-Saharan migrants in Morocco. They want to enter Europe in search for a better life for themselves and to provide financial support for their families. Due to heavy border security control and repression, they find themselves trapped at the gates of Europe, where they are trying to survive by engaging in various economic activities in the informal sector. The article begins with an overview of the European migration politics in Africa and the geopolitical and historical context of Morocco, in light of the externalization of European border control. I will then analyze the various economic sectors, in which sub-Saharan migrations are active, as well as smuggling networks, informal camps and remittances, on which they largely depend due to the exclusion from the national job market.

Orthodox arrangement of the Pochaiv Lavra in the second third of the XIX century.

2021 ◽  
pp. 13-41
Author(s):  
Ella Volodymyrivna Bystrytska
Keyword(s):  
Local Level ◽  
The Political ◽  
Special Role ◽  
Economic Activities ◽  
Government Officials ◽  
Political Motivation ◽  
Archival Documents ◽  
The Status ◽  
The Russian Empire ◽  
Xix Century

Abstract: A series of imperial decrees of the 1820s ordering the establishment of a Greco-Uniate Theological Collegium and appropriate consistories contributed to the spread of the autocratic synodal system of government and the establishment of control over Greek Uniate church institutions in the annexed territories of Right-Bank Ukraine. As a result, the Greco-Uniate Church was put on hold in favor of the government's favorable grounds for the rapid localization of its activities. Basilian accusations of supporting the Polish November Uprising of 1830-1831 made it possible to liquidate the OSBM and most monasteries. The transfer of the Pochaiv Monastery to the ownership of the Orthodox clergy in 1831 was a milestone in the liquidation of the Greco-Uniate Church and the establishment of a Russian-style Orthodox mono-confessionalism. On the basis of archival documents, the political motivation of the emperor's decree to confiscate the Pochayiv Monastery from the Basilians with all its property and capital was confirmed. The transfer to the category of monasteries of the 1st class and the granting of the status of a lavra indicated its special role in strengthening the position of the autocracy in the western region of the Russian Empire. The orders of the Holy Synod outline the key tasks of ensuring the viability of the Lavra as an Orthodox religious center: the introduction of continuous worship, strengthening the personal composition of the population, delimitation of spiritual responsibilities, clarifying the affiliation of the printing house. However, maintaining the rhythm of worship and financial and economic activities established by the Basilians proved to be a difficult task, the solution of which required ten years of hard work. In order to make quick changes in the monastery, decisions were made by the emperor and senior government officials, and government agencies were involved at the local level, which required the coordination of actions of all parties to the process.

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