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person:"Hundsdoerfer, Jochen"
~person:"Cools, Martine"
~person:"Laplante, Stacie K."
~person:"Schindler, Dirk"
~subject:"Gewinnverlagerung"
~type_genre:"Aufsatz in Zeitschrift"
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Gewinnverlagerung
Steuerplanung
12
Tax planning
12
Income shifting
4
Multinationales Unternehmen
4
Steuervermeidung
4
Tax avoidance
4
Transnational corporation
4
Corporate taxation
3
Steuerpolitik
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Tax policy
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Unternehmensbesteuerung
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Accounting policy
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Deutschland
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Steuerwirkung
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Tax effects
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2005-2006
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Auslandsinvestition
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Bilanz
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Cash Flow
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Corporate income tax
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Depreciation
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Depreciations
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E-commerce
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Earnings announcement
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Earnings stripping
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Hundsdoerfer, Jochen
Cools, Martine
Laplante, Stacie K.
Schindler, Dirk
Klassen, Kenneth J.
2
Pavel, Jan
2
Tepperová, Jana
2
Andries, Kathleen
1
Arltová, Markéta
1
Auerbach, Alan J.
1
Beuselinck, Christof
1
Carnaghan, Carla
1
Cooper, Maggie
1
Deloof, Marc
1
Devereux, Michael P.
1
Dobbins, Laura
1
Eichfelder, Sebastian
1
Gastaldi, Francesca
1
Gresik, Thomas A.
1
Hebous, Shafik
1
Hechtner, Frank
1
Jedlička, Vít
1
Johannesen, Niels
1
Jung, Kooyul
1
Keen, Michael
1
Kiesewetter, Dirk
1
Kim, Boyoung
1
Kim, Byungmo
1
Nguyen, Quyen T. K.
1
Olibe, Kingsley O.
1
Pazienza, Maria Grazia
1
Scheffler, Wolfram
1
Schjelderup, Guttorm
1
Schwenke, Michael
1
Screpante, Mirna
1
Shackelford, Douglas A.
1
Steigenberger, Tobias
1
Stier, Matthias
1
Strawser, Robert H.
1
Strawser, William R.
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European accounting review
1
Journal of public economics
1
Schmalenbach business review : sbr
1
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
1
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ECONIS (ZBW)
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1
Intertemporal income shifting around a large tax cut : the case of depreciations
Dobbins, Laura
;
Eichfelder, Sebastian
;
Hechtner, Frank
; …
- In:
Schmalenbach business review : sbr
70
(
2018
)
4
,
pp. 313-340
Persistent link: https://www.econbiz.de/10011945446
Saved in:
2
To shift or not to shift? : intertemporal income shifting as a response to the risk capital allowance introduction in Belgium
Andries, Kathleen
;
Cools, Martine
;
Van Uytbergen, Steve
- In:
European accounting review
26
(
2017
)
3
,
pp. 531-559
Persistent link: https://www.econbiz.de/10011814494
Saved in:
3
Immobilizing corporate income shifting : Should it be safe to strip in the harbor?
Gresik, Thomas A.
;
Schindler, Dirk
;
Schjelderup, Guttorm
- In:
Journal of public economics
152
(
2017
),
pp. 68-78
Persistent link: https://www.econbiz.de/10011823849
Saved in:
4
A model of multinational income shifting and an application to tax planning with e-commerce
Klassen, Kenneth J.
;
Laplante, Stacie K.
;
Carnaghan, Carla
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
2
,
pp. 27-53
Persistent link: https://www.econbiz.de/10010472070
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