Dilemmas of tax-inducted location decisions

Sosnowski, Michał

doi:10.14254/2071-8330.2014/7-2/7

Cited by 4 publications

(3 citation statements)

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“…for example, both employees and leaders believe in growth and want to achieve it together (regardless of its time lag), and so this approach (in whole or in part) is more profitable than in the case of those companies, which do not believe in growth, or have no growth strategy. As a suggestion, it is recommended that logistics companies should develop and follow a realistic growth and tax harmonization strategies, as declared by Sosnowski (2014). The implementation of this strategy, as a consequence of the above research and literature findings, will continue to allow more profitable operation in the future, too.…”

Section: Resultsmentioning

confidence: 97%

The effect of acquisition moves on income, pre-tax profits and future strategy of logistics firms

Oláh

Karmazin

Máté

et al. 2017

Journal of International Studies

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Abstract. Our research deals with a comprehensive study of the management success factors of logistics service providers using a new approach, and examines the life of logistics service companies. The data were collected from 51 logistics service providers in Hungary. We searched for the proper enterprise scale -acquisitions -strategies (including the method of looking for the economies of scale in the LSP segment to be examined, and the role of strategy choice). Our research has found that among logistics companies those firms which followed the growth pattern has significantly higher sales revenue than the companies growing organically. Additionally, logistics companiesconsidering their pre-tax profits -work more efficiently when they have a growth strategy (regardless of its time lag). However, this claim is true only for those companies that did not have any (revenue) growth over the previous Vol.10, No.4, 2017 234 period. The results of our research can effectively help logistics service providers find their business success factors, which will enable them fulfil the expectations of their customers in the supply chain better.

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Section: Resultsmentioning

confidence: 97%

The effect of acquisition moves on income, pre-tax profits and future strategy of logistics firms

Oláh

Karmazin

Máté

et al. 2017

Journal of International Studies

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“…internal factors (ownership, size, length of existence, the growth of employees, acquisitions, mergers); factors related to location (head office of the company's owners, characterization); external factors (market size, workforce, government policies, economic conditions (Sosnowski, 2014).…”

Section: Theoretical Backgroundmentioning

confidence: 99%

International Corporate Structuring of Slovak Companies Using Tax Havens

Ištok¹,

Kanderová²,

Krištofík³

et al. 2019

JOC

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Recently a trend has come about of transferring the registered offices of parent companies or their subsidiaries to jurisdictions often marked as tax havens worldwide. This trend can also be seen in Slovakia. Our main aim is to examine the possible links between criteria such as the NACE sector, the jurisdiction category, the size of share capital invested, ownership interests and the number of years from the start of business (company formation) to the year of transferring the registered office to the tax haven, and to justify the tendencies in behaviour from the subsidiaries point of view. The formulation of assumptions is based on the statements of corporate service providers (CSPs), which directly, partially or fully, help companies set up or restructure their international corporate structures by using tax haven jurisdictions. This survey is based on the available database of Slovak companies obtained from the databases of Bisnode Slovakia, ltd. We analysed the available data on 3,483 Slovak companies between 2005-2015 by using both graphical methods and statistical induction methods (mainly Fisher's exact test of independence) of randomly selected data from the entire database. Our results confirm that there is a statistically significant relationship between the jurisdiction category and three parameters: the NACE sector, ownership interests and the share capital. On the other hand, the relationship between the jurisdiction category and the period of transferring of registered office to tax havens has not been statistically confirmed.

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“…Too much burdening the central banks with the artificial stimulation of economic growth by lowering interest rates almost (or even) to zero, or non-standard measures such as quantitative easing implies negative effects. This approach implicitly favors the rich, who have more than proportionate share of financial assets and may, through the phenomenon of tax competition, optimize their tax obligations and make so-called relocation of business activity (see [Sosnowski 2014]). As a result, in most countries, there is a triad of inequalities -inequalities of income, wealth and opportunities.…”

Section: Redistribution and Income Inequalitiesmentioning

confidence: 99%