Exploring residual profit allocation
Year of publication: |
2023
|
---|---|
Authors: | Beer, Sebastian ; Mooij, Ruud A. de ; Hebous, Shafik ; Keen, Michael ; Liu, Li |
Published in: |
American economic journal. - Nashville, Tenn. : American Economic Association, ISSN 1945-774X, ZDB-ID 2452647-2. - Vol. 15.2023, 1, p. 70-109
|
Subject: | Körperschaftsteuer | Corporate income tax | Internationales Steuerrecht | International tax law | Verrechnungspreis | Transfer pricing | Allokation | Allocation | Multinationales Unternehmen | Transnational corporation | Residualgewinn | Residual income | Welt | World | 2011-2017 |
Description of contents: | Description [aeaweb.org] |
-
Japanese multinational corporations and corporate tax change
Jarallah, Shaif, (2021)
-
Impact of a minimum tax rate under the Pillar Two solution on small island developing states
Sharma, Kuldeep, (2022)
-
An assessment of global formula apportionment
Mooij, Ruud A. de, (2021)
- More ...
-
Exploring residual profit allocation
Beer, Sebastian, (2020)
-
Exploring Residual Profit Allocation
Beer, Sebastian, (2020)
-
International corporate tax avoidance : a review of the channels, magnitudes and blind spots
Beer, Sebastian, (2018)
- More ...