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Type of publication: Straipsnis Clarivate Analytics Web of Science ar/ir Scopus / Article in Clarivate Analytics Web of Science or / and Scopus (S1)
Field of Science: Sociologija / Sociology (S005)
Author(s): Kundelis, Egidijus;Legenzova, Renata
Title: Assessing impact of base erosion and profit shifting on performance of subsidiaries of multinational corporations in Baltic countries
Is part of: Equilibrium: quarterly journal of economics and economic policy. Torun : Uniwersytet Mikolaja Kopernika, 2019, Vol. 14, iss. 2
Extent: p. 277-293
Date: 2019
Keywords: BEPS;Tax avoidance;Company performance;Baltic countries
Abstract: Research background: The problem of base erosion and profit shifting by multi-national corporations has been debated from different perspectives because of its multiple impact on the key actors in the economy. Studies refer to its positive impact on companies via corporate taxes saved, but its negative impact on governments via reduced tax collection. A number of empirical studies conducted in different countries support the substantial BEPS impact on company performance, but report differences in its magnitude. Other authors claim that, despite a wide range of tax avoidance opportunities available, tax avoidance is limited due to institutional measures imposed (tax audits, penalties for non-compliance) and high implementation costs. A majority of the previous empirical research covered large countries (USA, Germany) or regions (e.g. Europe), but there is a gap in the re-search assessing the BEPS impact on multinational corporations’ subsidiaries’ performance in countries with lower corporate income tax rates such as the Baltic countries. Purpose of the article: To assess the impact of base erosion and profit shifting on multinational corporations’ subsidiaries’ performance in the Baltic countries.[...]
Affiliation(s): Ekonomikos ir vadybos fakultetas
Finansų katedra
ISM Vadybos ir ekonomikos universitetas
Vytauto Didžiojo universitetas
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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