profit

Latin: Fremskridt; fordel; (økonomisk) avance, fortjeneste eller overskud ved salg af varer og tjenesteydelser.
Se også: Gebyr ; finantropi ; Formidlingsprovision ; forretningsadministration ; forretningsmoral ; kapitalsme ; kommerciel organisering ; lønsomhed ; merværdi ; sociologi ; værdi ; udbytte.

Litteratur

Profit: An Analysis of Where American Companies Report Profits: Indications of Profit Shifting. / : Mark P. Keightley. 2013.
'This report uses data on the operations of U.S. multinational companies (MNCs) to examine the extent to which, if any, MNCs are moving profits out of high-tax countries (or out of the U.S.) and into low-tax countries with little corresponding change in business operations, a practice known as “profit shifting.” To do this, the profits reported by American firms in two groups of countries are compared with measures of real economic activity in those locations. The first group consists of the five countries commonly identified as being “tax preferred” or “tax haven” countries, and includes Bermuda, Ireland, Luxembourg, the Netherlands, and Switzerland. The second group, which provides a baseline for comparison, consists of five more traditional economies. This group includes Australia, Canada, Germany, Mexico, and the United Kingdom.'
Note 1: U.S. Department of Commerce, Bureau of Economic Analysis., U.S. Direct Investment Abroad: Operations of U.S. Parent Companies and Their Foreign Affiliates (Revised 2008 Statistics), Table II.A.1, November 2011,
http://www.bea.gov/scb/account_articles/international/iidguide.htm.
'The International Economics Directorate of the Bureau of Economic Analysis (BEA) collects and analyzes data on U.S. direct investment abroad (USDIA), foreign direct investment in the United States (FDIUS), and U.S. international services transactions.' And
'Beginning with 1990, an article in the September issue of the SCB has presented detailed data on cross-border services transactions and on sales of services by majority-owned foreign affiliates of U.S. companies and by majority-owned U.S. affiliates of foreign companies'. Eksempelopslag:
U.S. International Services Cross-Border Trade in 2011 and Services Supplied Through Affiliates in 2010. / : Marilyn Ibarra-Caton and Charu Sharma. 2012.
- http://www.bea.gov/scb/pdf/2012/10%20October/1012_initernational_services.pdf

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