International Profit Shifting out of Developing Countries and the Role of Tax Havens

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F15%3A10281452" target="_blank" >RIV/00216208:11230/15:10281452 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1111/dpr.12113" target="_blank" >http://dx.doi.org/10.1111/dpr.12113</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1111/dpr.12113" target="_blank" >10.1111/dpr.12113</a>

Result language
angličtina
Original language name
International Profit Shifting out of Developing Countries and the Role of Tax Havens
Original language description
This article contributes to the debate on how tax avoidance and evasion can hamper development efforts by investigating the link between profit-shifting out of developing countries and tax havens. Analysis of more than 1500 multinational corporations (MNCs) operating in India shows that in 2010 those MNCs with links to tax havens reported lower profits and paid less in taxes per unit of asset than MNCs with no such links. This confirms the notion that when corporations have links to tax havens they enjoy higher incentives, because of the low tax rates, and opportunities to shift income because of the secrecy provisions tax havens offer.
Czech name
—
Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
—

Project
<a href="/en/project/GAP403%2F10%2F1235" target="_blank" >GAP403/10/1235: Institutional Responses to Financial Market Failures</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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