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594 results on '"Verma, Swati"'

6. Intrafirm transactions and tax haven linkages: Evidence from Indian manufacturing

Author

Verma, Swati

Subjects
Manufacturing industry, Foreign investments, Tax planning, Corporations -- Taxation, Tax administration and procedure, International business enterprises, Business, international, International relations, Transportation industry, Oxfam International, Tax Justice Network
Abstract

This study aims to assess the pattern and prevalence of intrafirm activities in foreign exchange transactions of foreign affiliates in the manufacturing sector in India. The related-party foreign transactions of selected foreign affiliates are analysed for two years, and the shares of financial payments directed to tax haven locations are identified to appraise the vulnerability of these outflow transactions to potential risk of corporate tax avoidance. A majority of foreign exchange earnings and expense transactions were found to be conducted within firms. The major part of intrafirm payments for the key expenditure types was made to various tax haven locations having different levels of tax avoidance risk. Close to half of all expense payments were traced to tax havens, with several firms reporting predominant shares of intrafirm import, financial or services payments linked to certain significant tax havens. The data indicate active involvement of foreign affiliates in India in the use of tax havens for foreign expense transfers, which could be motivated by tax avoidance aims. This tendency is noted to be high for specific channels such as services, interest payments and other miscellaneous transactions, suggesting that these channels may be used for transfer mispricing and tax avoidance strategies by foreign- affiliated firms. Keywords: corporate tax, foreign direct investment, foreign affiliate, intrafirm trade, intrafirm transaction, multinational corporation, manufacturing sector, tax avoidance, tax haven, JEL classification codes: F14, F21, F23, H25, H26 1. Introduction The global production and trade operations of multinational corporations (MNCs) are largely characterized by within-firm transactions between their affiliated branch [...]

Published
2023

27. A sustainable approach for the synthesis of PbFe12O19 materials using tomato pulp as a fuel: Structural, morphological, optical, magnetic, and dielectric traits

Author

Kumar Godara, Sachin, Himanshi, Jasrotia, Rohit, Kaur, Varinder, Singh Malhi, Parambir, Ahmed, Jahangeer, Kandwal, Abhishek, Verma, Swati, Singh, Mandeep, Kaur, Paramjit, Kumar Dhaka, Rahul, Chuchra, Kirti, ul Hassan S. Rana, Abu, Kumar Sood, Ashwani, Sharma, Karuna, Dhaka, Sarita, and Verma, Ankit

Published
2023
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39. Advancement in Gene Delivery

Author

Rawat, Shilpa, primary, Chauhan, Akash, additional, Malviya, Rishabha, additional, Alam, Md. Aftab, additional, Verma, Swati, additional, and Fuloria, Shivkanya, additional

Published
2022
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46. An Energy-Efficient Localization Scheme Using Beacon Nodes for Wireless Sensor Networks

Author

Kumar, Sunil, Gautam, Prateek Raj, Verma, Swati, Kumar, Arvind, Angrisani, Leopoldo, Series Editor, Arteaga, Marco, Series Editor, Panigrahi, Bijaya Ketan, Series Editor, Chakraborty, Samarjit, Series Editor, Chen, Jiming, Series Editor, Chen, Shanben, Series Editor, Chen, Tan Kay, Series Editor, Dillmann, Rüdiger, Series Editor, Duan, Haibin, Series Editor, Ferrari, Gianluigi, Series Editor, Ferre, Manuel, Series Editor, Hirche, Sandra, Series Editor, Jabbari, Faryar, Series Editor, Jia, Limin, Series Editor, Kacprzyk, Janusz, Series Editor, Khamis, Alaa, Series Editor, Kroeger, Torsten, Series Editor, Liang, Qilian, Series Editor, Martín, Ferran, Series Editor, Ming, Tan Cher, Series Editor, Minker, Wolfgang, Series Editor, Misra, Pradeep, Series Editor, Möller, Sebastian, Series Editor, Mukhopadhyay, Subhas, Series Editor, Ning, Cun-Zheng, Series Editor, Nishida, Toyoaki, Series Editor, Pascucci, Federica, Series Editor, Qin, Yong, Series Editor, Seng, Gan Woon, Series Editor, Speidel, Joachim, Series Editor, Veiga, Germano, Series Editor, Wu, Haitao, Series Editor, Zhang, Junjie James, Series Editor, Harvey, David, editor, Kar, Haranath, editor, Verma, Shekhar, editor, and Bhadauria, Vijaya, editor

Published
2021
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