Theoretical and Applied Economics
No. 3 / 2018 (616), Autumn
Base erosion and profit shifting in multinational corporations
MBA-Department of IME, IIT Kanpur, India
Abstract. The subject of shifting of income by various MNCs or ‘Base Erosion and Profit Sharing’ (BEPS) motivated by tax reasons has been a matter of attention, globally, in the recent years. In this paper, I provided a literature review of what is known about the issue of BEPS in general and went forward in discussing the empirical approaches that identify shifting of income supported by some data sources and thus summarized the discussion using the same. One of the major observations from this review is that the intensity of BEPS in the recent studies, is smaller than what can be found in the studies done earlier. This manuscript talks about the ways to offer an approach to conceptualize the magnitude of BEPS. It finishes up by featuring the significance of existing economic, financial and legal frictions as limitations on BEPS and by examining the ways by which future research may demonstrate these constraints efficiently.
Keywords: BEPS, profit sharing, base erosion in MNCs, taxation, multinational firms.
Contents
- Private brand – differentiating concept
and source of stimulation of the Romanian retail trade
Ion ANGHEL
Anca Maria HRISTEA
- Macroeconomic determinants of the labour share of income:
Evidence from OECD economies
Ivan D. TROFIMOV
Nazaria Md. ARIS
Muhammad Khairil Firdaus Bin ROSLI
- Analysis of the investments made on the Romanian capital
market by the privately managed pension funds – Pillar II
Alexandra DARMAZ-GUZUN
- Exchange rate pass-through to macroeconomic indicators using
Vector Auto Regression: Empirical evidence from Pakistan
Farhan AHMED
Muhammad OWAIS
Sandhya KUMARI
Rohit RAJJANI
- Analysis of the educational activity in Romania
Constantin ANGHELACHE
Mădălina Gabriela ANGHEL
- Macroeconomic variables and stock prices
in emerging economies: A panel analysis
Raghutla CHANDRASHEKAR
P. SAKTHIVEL
T. SAMPATH
Krishna Reddy CHITTEDI
- Consumerism and exclusion
in a throw-away culture
Alexandru TAŞNADI
Iustin Emanuel ALEXANDRU
Gheorghe USTINESCU
Petru Ciprian BRADU
- The effects of microeconomic factors on the stock market:
A panel for the stock exchange in Istanbul ARDL analysis
Khatereh SADEGHZADEH
- Return, shock and volatility spillovers
between the bond markets of Turkey and developed countries
Selçuk BAYRACI
- Causal relationship between internet use and economic
development for selected Central Asian economies
Fuat SEKMEN
Hasmet GOKIRMAK
- Financial sector development and the poor in developing
countries: revisiting the access to finance channel
Atul MEHTA
Joysankar BHATTACHARYA
- Impact of unbalanced economic
growth to dynamic trade specialization
Putri AYU
Maizul RAHMIZAL
IRWANDI
- Base erosion and profit shifting
in multinational corporations
Vedang Ratan VATSA