Tax haven as a method for tax optimization in holding structures by Joanna Toborek- Mazur

“…In the paper, the author presents a tax haven as a way to reduce the tax burden of every international corporation, regardless of the industry. …”
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NASIONALISME, HARGA TRANSFER, DAN KEPEMILIKAN ASING DARI PANDANGAN PENGHINDARAN PAJAK by Permata Ayu Widyasari, Vernanda Octaviane Wijaya, Hari Hananto

“…Tightening transfer pricing rules can reduce the motive of multinational companies to shift profits between affiliates or to tax haven countries. Novelty - This study breaks the stereotype that corporate nationalism will be reduced if it conducts transfer pricing or has foreign ownership in tax avoidance.…”
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Country-by-Country Reporting: A Step Towards Unitary Taxation? by Miguel Viegas, António Dias

“…The results confirm a strong bias among the profits distribution towards countries with lower corporate tax rates. Likewise, they confirm the capacity of the Unitary Taxation to promote a fairer distribution of tax revenues. …”
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