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16.116  Articles
1 of 1.613 pages  |  10  records  |  more records»
O presente artigo tem como objetivo investigar indícios de incentivo à prática de income shifting por meio de transfer price em empresas multinacionais da Zona Franca de Manaus por meio da seguinte questão de pesquisa: de que forma as empresas multinacion... see more

The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multination... see more

This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization. This study is based on a s... see more

The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual ... see more

Classification shifting is a new approach of earnings management, which verifies when there is a deliberate change in the classification of items in the income statement for the year, withdrawing items from core earnings and assigning for special items. A... see more

The agricultural sector in Pakistan is not well-established to provide full employment opportunities and sufficient income for needed living standard to the rural population. Stagnant agricultural productivity and low returns in farming have led rural res... see more

In this study, we examined how income shifting performs among affiliates in a business group to maximize the benefits of the entire business group in terms of minimizing the tax burden, with a particular focus on the direction of income shifting between a... see more

One cause for the inability to achieve the expected tax revenue target for some last years was the practice of tax avoidance. One form of tax avoidance is the utilization of Controlled Foreign Company (CFC) to defer the recognition of income from overseas... see more

AbstractRecent research has shown that in both developed and emerging market economies, the labour share of national income has exhibited a declining trend since the 1980s. Research investigating the problem of high unemployment in the South African econo... see more

1 of 1.613 pages  |  10  records  |  more records»