Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Year of publication: |
December 2018
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Authors: | Kiesewetter, Dirk ; Steigenberger, Tobias ; Stier, Matthias |
Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 0044-2372, ZDB-ID 201074-4. - Vol. 88.2018, 9, p. 1029-1060
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Subject: | Effective tax rate | CCCTB | Formula aportionment | Tax planning | Profit shifting | Debt financing | Leasing | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Fremdkapital | Unternehmensbesteuerung | Corporate taxation | Konzernbesteuerung | Group taxation | Theorie | Theory | Kapitalstruktur | Capital structure | Körperschaftsteuer | Corporate income tax | Steuerplanung |
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