Profit allocation within MNEs in Light of the ongoing digital debate on pillar I : a "2020 compromise"? : from using a facts and circumstances analysis or allocation keys to predetermined allocation approaches
Year of publication: |
2020
|
---|---|
Authors: | Chand, Vikram ; Turina, Alessandro ; Ballivet, Louis |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 12.2020, 3, p. 565-630
|
Subject: | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Internationale Unternehmensbesteuerung | International corporate taxation |
-
Markle, Kevin S., (2012)
-
Corporate profit shifting : an examination of data, issues, and curbs
Peters, Dorian L., (2015)
-
Markle, Kevin, (2016)
- More ...
-
Chand, Vikram, (2023)
-
Chand, Vikram, (2022)
-
Chand, Vikram, (2021)
- More ...