Analisis Perlakuan Branch Profit Tax atas Bentuk Usaha Tetap Perusahaan Pelayaran Luar Negeri

Sistem pendukung keputusan kelayakan TKI ke luar negeri menggunakan FMADM

BP3TKI Palembang is the government agencies that coordinate, execute and selection of prospective migrants registration and placement. To simplify the existing procedures and improve decision-making is necessary to build a decision support system (DSS) to determine eligibility for employment abroad by applying Fuzzy Multiple Attribute Decision Making (FMADM), using the linear sequential systems...

Tulisan ini menolak determinisme dari kaum realis. Politik dalam negeri atau sifat dasar rezim mempengaruhi politik luar negeri, diikuti kemungkinan

This paper rejects the determinism of the realist position. Domestic politics or the nature of the regime does influence the foreign behavior of the states, and in turn, the probability of war, peace, and international security. In supporting the liberal argument, it will be argued that the spread of democracy will contribute to the promotion of international security. The argument is based on ...

Asymmetric Capital Tax Competition with Profit Shifting

This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them. For the case of revenue maximizing governments, we show that introducing profit shifting will not generally increase downward pressure on tax rates. We find that profit shifting decreases the tax-base elasticity of the low tax juris...

LUAR 2005 Workshop

Do Corporate Tax Cuts Reduce International Profit Shifting ?

This paper analyzes whether a corporate tax cut reduces profit shifting to low-tax countries. I use firm-level data of 2,812 German corporations around the Business Tax Reform in 2008. Applying a difference-in-differences framework with a one-onone matching strategy, which compares earnings of multinational and domestic corporations, I do not find empirical evidence that even a 10 percentage po...