Income-shifting is a fundamental tool in tax planning that can significantly impact an individual’s or business’s financial well-being. However, it is crucial to approach income-shifting strategies responsibly, adhering to legal and ethical considerations to ensure compliance with tax regulations whil...
This study investigates whether corporate governance protects the interests of all shareholders when Korean business groups implement the practice of tax-motivated income shifting. Income transfer among affiliated firms can be an optimal tax strategy for a business group as a whole. However, such a ...
depending on the tax strategy of the business. It’s important to note that accounting methods must be applied consistently and, once adopted, generally can’t be changed again for five years. Most accounting methods are changed by filing a Form 3115 with a timely...
Data and empirical strategy We analyze whether the tax responsiveness of real investment varies across foreign subsidiaries engaged in different levels of income shifting throughout the 2001–2015 period. Data are from the Bureau van Dijk’s Amadeus database, which is a comprehensive database providin...
income tax laws starting in 2013. Political observers forecast that higher-income taxpayers will be asked to pay more, either through higher tax rates or more limited deductions, under the traditional strategy of income-shifting. It further suggests how people can make savings for future by ...
government tax revenueeffective tax ratemultinational firmsThis article revisits the study by Dhammika Dharmapala and Nadine Riedel on income shifting between European multinationals published in the Journal of Public Economics in 2013. It used a promising alternative causal identification strategy for ...
A key goal of tax planning is to legally minimize or defer taxes. This is done by focusing on key components of taxable income. Explain how timing strategies and income-shifting strategies can be used to affect deductions for adjusted gross income (AGI),...
The investment strategies mentioned here may not be suitable for everyone. Each investor needs to review an investment strategy for his or her own particular situation before making any investment decision. All expressions of opinion are subject to change without notice in reaction to shifting market...
We’ll Take All that to Go, Please: Benefits of a Multi-Asset Income Strategy VanEck Income Investing Solutions Don’t Ignore Floating Rate Instruments While the risk of rising rates has decreased with yields resetting higher, investments with less sensitivity to rate movements are ...
companies. But…the global agreement makes the corporate tax base less porous by reducing profit-shifting to low-tax havens. …The whole point of the agreement was to ensure that countries that want to use the corporate tax to generate revenue can do so. Indeed, the Biden administration has ...