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Gaming the Threshold: Size-Dependent Tax Policy and Domestic Profit Shifting
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āļœāđˆāļēāđ‚āļ„āļĢāļ‡āļŠāļĢāđ‰āļēāļ‡āļŦāļ™āļĩāđ‰āđ€āļāļĐāļ•āļĢāļāļĢāđ„āļ—āļĒ: āļ‚āđ‰āļ­āļ„āđ‰āļ™āļžāļšāđ€āļŠāļīāļ‡āļ›āļĢāļ°āļˆāļąāļāļĐāđŒāđāļĨāļ°āļ—āļēāļ‡āđ€āļĨāļ·āļ­āļāļ™āđ‚āļĒāļšāļēāļĒ
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āļāļēāļĢāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđāļ›āļĨāļ‡āļŠāļ āļēāļžāļ āļđāļĄāļīāļ­āļēāļāļēāļĻāļāļąāļšāđ€āļĻāļĢāļĐāļāļāļīāļˆ: āļ•āļ­āļ™āļ—āļĩāđˆ 3 āļāļēāļĢāļ›āļĢāļąāļšāļ•āļąāļ§āļ•āđˆāļ­āļāļēāļĢāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđāļ›āļĨāļ‡āļŠāļ āļēāļžāļ āļđāļĄāļīāļ­āļēāļāļēāļĻ
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āļāļēāļĢāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđāļ›āļĨāļ‡āļŠāļ āļēāļžāļ āļđāļĄāļīāļ­āļēāļāļēāļĻāļāļąāļšāđ€āļĻāļĢāļĐāļāļāļīāļˆ: āļ•āļ­āļ™āļ—āļĩāđˆ 3 āļāļēāļĢāļ›āļĢāļąāļšāļ•āļąāļ§āļ•āđˆāļ­āļāļēāļĢāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđāļ›āļĨāļ‡āļŠāļ āļēāļžāļ āļđāļĄāļīāļ­āļēāļāļēāļĻ
16 October 2025
Kannika Thampanishvong
Krislert Samphantharak

āļ āļđāļĄāļīāļ—āļąāļĻāļ™āđŒāļ āļąāļĒāļāļēāļĢāđ€āļ‡āļīāļ™āđƒāļ™āļ›āļĢāļ°āđ€āļ—āļĻāđ„āļ—āļĒ
āļ āļđāļĄāļīāļ—āļąāļĻāļ™āđŒāļ āļąāļĒāļāļēāļĢāđ€āļ‡āļīāļ™āđƒāļ™āļ›āļĢāļ°āđ€āļ—āļĻāđ„āļ—āļĒ
30 September 2025
Thiti Tosborvorn
Krislert Samphantharak
āļāļēāļĢāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđāļ›āļĨāļ‡āļŠāļ āļēāļžāļ āļđāļĄāļīāļ­āļēāļāļēāļĻāļāļąāļšāđ€āļĻāļĢāļĐāļāļāļīāļˆ: āļ•āļ­āļ™āļ—āļĩāđˆ 2 āļāļēāļĢāļĨāļ”āļāļēāļĢāļ›āļĨāđˆāļ­āļĒāļāđŠāļēāļ‹āđ€āļĢāļ·āļ­āļ™āļāļĢāļ°āļˆāļ
āļāļēāļĢāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđāļ›āļĨāļ‡āļŠāļ āļēāļžāļ āļđāļĄāļīāļ­āļēāļāļēāļĻāļāļąāļšāđ€āļĻāļĢāļĐāļāļāļīāļˆ: āļ•āļ­āļ™āļ—āļĩāđˆ 2 āļāļēāļĢāļĨāļ”āļāļēāļĢāļ›āļĨāđˆāļ­āļĒāļāđŠāļēāļ‹āđ€āļĢāļ·āļ­āļ™āļāļĢāļ°āļˆāļ
13 December 2024
Kannika Thampanishvong
Krislert Samphantharak
āļāļēāļĢāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđāļ›āļĨāļ‡āļŠāļ āļēāļžāļ āļđāļĄāļīāļ­āļēāļāļēāļĻ āļāļąāļš āđ€āļĻāļĢāļĐāļāļāļīāļˆ: āļ•āļ­āļ™āļ—āļĩāđˆ 1 āļŠāļ–āļēāļ™āļāļēāļĢāļ“āđŒāđāļĨāļ°āļœāļĨāļāļĢāļ°āļ—āļšāļ‚āļ­āļ‡āļāļēāļĢāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđāļ›āļĨāļ‡āļŠāļ āļēāļžāļ āļđāļĄāļīāļ­āļēāļāļēāļĻ
āļāļēāļĢāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđāļ›āļĨāļ‡āļŠāļ āļēāļžāļ āļđāļĄāļīāļ­āļēāļāļēāļĻ āļāļąāļš āđ€āļĻāļĢāļĐāļāļāļīāļˆ: āļ•āļ­āļ™āļ—āļĩāđˆ 1 āļŠāļ–āļēāļ™āļāļēāļĢāļ“āđŒāđāļĨāļ°āļœāļĨāļāļĢāļ°āļ—āļšāļ‚āļ­āļ‡āļāļēāļĢāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđāļ›āļĨāļ‡āļŠāļ āļēāļžāļ āļđāļĄāļīāļ­āļēāļāļēāļĻ
10 May 2024
Kannika Thampanishvong
Krislert Samphantharak
Swisa Pongpech
āđ‚āļ­āļāļēāļŠ āļāļąāļš āļ„āļ§āļēāļĄāđ€āļŦāļĨāļ·āđˆāļ­āļĄāļĨāđ‰āļģāļ—āļēāļ‡āđ€āļĻāļĢāļĐāļāļāļīāļˆ
āđ‚āļ­āļāļēāļŠ āļāļąāļš āļ„āļ§āļēāļĄāđ€āļŦāļĨāļ·āđˆāļ­āļĄāļĨāđ‰āļģāļ—āļēāļ‡āđ€āļĻāļĢāļĐāļāļāļīāļˆ
26 April 2021
Nada Wasi
Krislert Samphantharak

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