2019
DOI: 10.32014/2019.2518-1467.17
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Influence of Globalization Processes and the Fourth Industrial Revolution on the Development of Foreign Economic Activity of Kazakhstan

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“…Taking into consideration such researches as Rego (2003), Mutti and Grubert (2009), Womack and Drucker (2011) and Duhigg and Kocieniewski (2012) we need to mention that they came to the conclusion that the more profitable is the firm, the more likely the company will shift the income from high tax rate jurisdictions to low ones. Eden (2010) mentioned that companies use the debt as an instrument to reduce tax liabilities [22].…”
Section: Hypotheses №1 There Is a Positive Relation Of The Size Of The Firm With The Transfer Pricing Aggressiveness In Kazakhstanmentioning
confidence: 99%
“…Taking into consideration such researches as Rego (2003), Mutti and Grubert (2009), Womack and Drucker (2011) and Duhigg and Kocieniewski (2012) we need to mention that they came to the conclusion that the more profitable is the firm, the more likely the company will shift the income from high tax rate jurisdictions to low ones. Eden (2010) mentioned that companies use the debt as an instrument to reduce tax liabilities [22].…”
Section: Hypotheses №1 There Is a Positive Relation Of The Size Of The Firm With The Transfer Pricing Aggressiveness In Kazakhstanmentioning
confidence: 99%