scholarly journals Corporate taxes and the location of intangible assets within multinational firms

2011 ◽  
Vol 95 (7-8) ◽  
pp. 691-707 ◽  
Author(s):  
Matthias Dischinger ◽  
Nadine Riedel
2012 ◽  
Author(s):  
Peter Egger ◽  
Christian Keuschnigg ◽  
Valeria Merlo ◽  
Georg Wamser

2015 ◽  
Vol 14 (1) ◽  
pp. 25-57 ◽  
Author(s):  
Grantley Taylor ◽  
Grant Richardson ◽  
Roman Lanis

ABSTRACT This study examines the individual and joint effects of multinationality, tax havens, and intangible assets on transfer pricing aggressiveness. Based on a hand-collected sample of 286 publicly listed U.S. multinational firms over the 2006–2012 period (2,002 firm-year observations), the regression results indicate that multinationality, tax haven utilization, and intangible assets are significantly positively associated with transfer pricing aggressiveness. The regression results also show that firms magnify their international transfer pricing aggressiveness through the joint effects of intangible assets, multinationality, and tax havens. Overall, the empirical findings demonstrate that the utilization of tax havens and the level of intangible assets are economically important factors that assist firms in obtaining tax benefits through transfer pricing aggressiveness. Data Availability: All data are available from public sources identified in the paper.


CFA Magazine ◽  
2018 ◽  
Vol 29 (1) ◽  
pp. 21-23
Author(s):  
Ray Rath

Revista Foco ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 110
Author(s):  
Rafaella Cristina Campos ◽  
Natália Fernandes Fonseca ◽  
Odemir Vieira Baeta

O objetivo é averiguar a correlação dos fatores motivacionais e produtivos no contexto institucional da Polícia Civil. O estudo de caso foi conduzido por entrevistas em profundidade com um Delegado de Polícia, um Investigador de Polícia, e um Escrivão de Polícia. A análise de conteúdo foi utilizada. Conclui-se que há evidente correlação entre o desenvolvimento de artefatos motivacionais, sejam eles de ordem ambiental ou individual, com a produtividade na instituição da Polícia Civil. Destaca-se também, que apesar do controle e avaliação dos índices de produtividade serem predominantemente burocráticos, institucionalizados e legitimados, a ligação que se estabelece com a manifestação dos artefatos motivacionais é subjetiva, relacional e intangível nas normas institucionais. Destaca-se este evento neste artigo, porque como foi visto anteriormente, tanto a natureza do trabalho, quanto o ambiente da Polícia Civil, estão em total desencontro ao desenvolvimento de produtividade e motivação no sentido clássico destas vertentes. The aims is to determine the correlation of the motivational and productive factors in the institutional context of the Civil Police. The case study was conducted by in-depth interviews with a Chief of Police, Police Investigator, and Actuary Police. The content analysis was used for fixed grid. It is concluded that there is clear correlation between the development of motivational artifacts, whether environmental or individual order, with productivity in the civil police institution. Also noteworthy is that despite the control and evaluation of productivity indexes were predominantly bureaucratic, institutionalized and legitimized, the connection that is established with the manifestation of motivational artifacts is subjective, relational and intangible assets in the institutional rules. It highlights this event in this article, because as discussed above, both the nature of the work, as the environment of the Civil Police, are in complete disagreement with the development of productivity and motivation in the classical sense of the aforementioned areas.


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