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Description
This research is focused on profit shifting activities that became possible to perform for multinational companies in the globalized world. Globalization has not only created the world, where multinational companies can expand their boundaries, but the opportunity to shift capitals, revenues and profits in order to reduce tax liabilities. By using thin capitalization, allocation of intangible assets in low tax jurisdictions and transfer pricing, companies can significantly reduce tax payments. This work considers the techniques of using these three means, shows tax geography of the world and contains some recommendations for governments that possibly can be used to reduce profit shifting activities of multinational companies.
Spécifications
Parties prenantes
- Auteur(s) :
- Editeur:
Contenu
- Nombre de pages :
- 136
- Langue:
- Anglais
Caractéristiques
- EAN:
- 9783639793864
- Date de parution :
- 27-06-14
- Format:
- Livre broché
- Format numérique:
- Trade paperback (VS)
- Dimensions :
- 152 mm x 229 mm
- Poids :
- 208 g
