The determinants and deterrents of profit shifting : evidence from a sample of South African multinational enterprises

The determinants and deterrents of profit shifting : evidence from a sample of South African multinational enterprises

This study aimed to assess the determinants and deterrents of profit shifting, which can occur as a result of corporate income tax competition, with a view to aid in collecting sufficient tax revenue to meet public spending requirements. The study theoretically and empirically analysed the effectiv...

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Bibliographic Details
Main Author: Isaac, Nereen
Other Authors: Robinson, Zurika
Format: Others
Language:en
Published: 2021
Subjects:
Globalisation
Tax Competition
Corporate Income Tax
Base Erosion and Profit Shifting
BEPS
Profit Shifting
Transfer Pricing
Social media
Transfer Pricing Regulations
Legislative Policy
Ordinary Least Squares
Generalised Least Squares
Seemingly Unrelated Regressions
336.207
Business tax > South Africa
Taxation > South Africa
Income tax > South Africa
Online Access:http://hdl.handle.net/10500/27216

Internet

http://hdl.handle.net/10500/27216

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