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- W3122929882 abstract "The study analyses the difference in profitability between Multinational affiliates and domestic firms regarding the financial sector and some European Countries, in the period 2003 -2011. Tax Heaven Countries are excluded. We segmented two different periods: the first period (2003-2007) is about a positive economic cycle while the second one (2009-2011) is about a (relevant) recession. During the first period (2003-2007 ), the profitability advantage of multinational affiliates in comparison to non group companies is positive in low taxation countries and negative in those countries characterised by a higher level of taxation. If we ended our analysis at this point, we could follow other, earlier (and following), economic studies (the mainstream) and presume the presence of profit shifting, supposedly achieved through pro-active transfer pricing policies in breach of the arm’s length principle. However if we look at the depression years (2009-2011) there is no longer evidence of profit shifting while it seems current the opposite effect. If we look at what happens in Countries (with one exception) with lower tax rate the profitability of affiliates is lower than profitability of independent companies. The study gives only circumstantial evidence of the ex ante existence of risk circumstances ‘‘located’’ in lower tax jurisdiction, coherently showing opposing results (first higher profits and then lower profits) in the ex post actual profits of affiliates located in lower Taxation Countries; however also our study, in using data from publicly available databases (like majority of economic studies on profit shifting on generality of firms), is not able to audit whether risk exposure is consistent with the economic activity of individual groups and so with the arm’s length principle." @default.
- W3122929882 created "2021-02-01" @default.
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- W3122929882 date "2013-01-04" @default.
- W3122929882 modified "2023-09-27" @default.
- W3122929882 title "Profit Shifting and Certainty on Allocation of Intangibles" @default.
- W3122929882 hasPublicationYear "2013" @default.
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