Below is information about HEADQUARTERS RELOCATIONS AND INTERNATIONAL TAXATION from a variety of sources. Please take a look at the materials that our team has selected for you.
https://www.sciencedirect.com/science/article/pii/S0047272710001799#:~:text=3.%20Survey%20of%20relocations%20of%20headquarters%20and%20data,%20%2021%20%2031%20more%20rows%20
https://www.etpf.org/papers/31ukhq.pdf
This paper examines the extent of international headquarter relocations worldwide. About 6 percent of all multinationals relocated their headquarter to another country in the 1997-2007 period. The paper presents empirical evidence on the role of tax in these relocation decisions. It considers a sample of 140 multinationals that relocated their head-
https://www.researchgate.net/publication/254395059_Headquarter_Relocations_and_International_Taxation
Abstract. This paper examines the extent of international headquarter relocations worldwide. About 6 percent of all multinationals relocated their headquarter to …
https://www.sciencedirect.com/science/article/pii/S0047272710001799
https://oxfordtax.sbs.ox.ac.uk/headquarter-relocations-and-international-taxation
Tax evasion and tax avoidance in developing countries: evidence on international profit shifting; Tax legislation, regulation and guidance: law and discretion; Tax progressivity, income distribution and tax non-compliance; Taxing banks; Taxing controlled foreign corporations; The power of dynastic commitment
https://ideas.repec.org/p/btx/wpaper/1008.html
Abstract. This paper examines the extent of international headquarter relocations worldwide. About 6 percent of all multinationals relocated their headquarter to another country in the 1997-2007 period. The paper presents empirical evidence on the role of tax in these relocation decisions. It considers a sample of 140 multinationals that relocated their headquarters over …
https://www.researchgate.net/publication/227420981_Relocation_of_Headquarters_and_International_Taxation
Voget (2011) finds that one percentage point decline in foreign effective tax rate augments the likelihood of headquarters' relocation by 0.22 percentage point. …
https://ifs.org.uk/docs/etpf/voget1.pdf
Headquarter Relocations and International Taxation Johannes Voget Centre for Business Taxation, Oxford University CentER, Tilburg University April 17, 2008 1 Executive Summary Some countries, such as the UK and the US, tax their multinational companies on their worldwide income. If the multinational earns proflts in countries with low corporate taxes,
https://www.sciencedirect.com/science/article/abs/pii/S0047272710001799
Empirical analysis of international relocations of headquarters. About 6% of MNE headquarters are subject to a cross-border relocation. Repatriation taxes and CFC rules increase the likelihood of relocations. Some types of CFC rules have a stronger effect than others. Repatriation tax raise by 10 percentage points increases relocations by one third.
About 6% of multinationals relocated their headquarters to another country in the 1997–2007 period. This paper presents empirical evidence on the role of taxes in these relocation decisions. It considers a sample of 140 multinationals that relocated their headquarters over the past decade and compares them to a control group of 1943 multinationals that did not relocate.
https://ifs.org.uk/publications/4190
This additional tax creates an incentive for relocate a multinational's headquarters to a country that exempts foreign profits from tax. The incentive to relocate is greater the higher the tax that would be due in the home country.
Did you find the information you need about HEADQUARTERS RELOCATIONS AND INTERNATIONAL TAXATION?
We hope you found all the information about HEADQUARTERS RELOCATIONS AND INTERNATIONAL TAXATION you were looking for and more.
