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Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F21%3A10417010" target="_blank" >RIV/00216208:11230/21:10417010 - isvavai.cz</a>

  • Result on the web

    <a href="https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=N9uEt~Myc0" target="_blank" >https://verso.is.cuni.cz/pub/verso.fpl?fname=obd_publikace_handle&handle=N9uEt~Myc0</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1080/14631377.2020.1827201" target="_blank" >10.1080/14631377.2020.1827201</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Corporate profit misalignment: evidence from German headquarter companies and their foreign affiliates

  • Original language description

    Despite numerous data challenges, economists have established that the multinational corporations&apos; reported profits are not well aligned with their economic activity across countries. However, uncertainties remain about the extent and patterns of this misalignment. We fill in this gap for German-based multinational corporations and their foreign affiliates. We use the data collected by the Deutsche Bundesbank, which include confidential data on foreign direct investments and a combination of confidential and publicly available balance sheet data. We find that the world&apos;s tax havens attract a considerably higher share of German multinational corporations&apos; profit than economic activity, while in Eastern European countries, most developing countries and some big European countries reported profits are much lower than economic activity would suggest. We also find that the most important tax haven is the Netherlands, followed by other EU tax havens of Cyprus, Ireland, Luxembourg and Malta.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database

  • CEP classification

  • OECD FORD branch

    50201 - Economic Theory

Result continuities

  • Project

    <a href="/en/project/GA18-21011S" target="_blank" >GA18-21011S: Tax havens and financial secrecy</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Others

  • Publication year

    2021

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    Post-Communist Economies

  • ISSN

    1463-1377

  • e-ISSN

  • Volume of the periodical

    33

  • Issue of the periodical within the volume

    6

  • Country of publishing house

    GB - UNITED KINGDOM

  • Number of pages

    25

  • Pages from-to

    726-750

  • UT code for WoS article

    000583600200001

  • EID of the result in the Scopus database

    2-s2.0-85094204677