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subject:"Profit taxation"
~accessRights:"restricted"
~subject:"Group taxation"
~subject:"Tax effects"
~type_genre:"Aufsatz in Zeitschrift"
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Profit taxation
Group taxation
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Konzernbesteuerung
14
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13
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12
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formula apportionment
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1
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1
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FinanzArchiv : European journal of public finance
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ECONIS (ZBW)
14
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1
What factors entice states to manipulate corporate income tax apportionment formulas?
Deskins, John
;
Hill, Brian C.
- In:
Public finance review : PFR
51
(
2023
)
5
,
pp. 669-687
Persistent link: https://www.econbiz.de/10014368355
Saved in:
2
An assessment of global formula apportionment
Mooij, Ruud A. de
;
Liu, Li
;
Prihardini, Dinar
- In:
National tax journal
74
(
2021
)
2
,
pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
Saved in:
3
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
Saved in:
4
How accurately does the CCCTB apportionment formula allocate profits? : an evaluation of the European Commission proposal
Hundsdoerfer, Jochen
;
Wagner, Julia
- In:
Journal of business economics : JBE
90
(
2020
)
4
,
pp. 495-536
Persistent link: https://www.econbiz.de/10012226902
Saved in:
5
Shifting MNE taxation from national to global profits : a radical reform long overdue
MacGaughey, Sara L.
;
Raimondos-Møller, Pascalis
- In:
Journal of international business studies : JIBS ; an …
50
(
2019
)
9
,
pp. 1668-1683
Persistent link: https://www.econbiz.de/10012136017
Saved in:
6
The CCCTB allocation formula game : the performance of economics sectors
Krchnivá, Kateřina
;
Nerudová, Danuše
- In:
Prague economic papers : a bimonthly journal of …
27
(
2018
)
4
,
pp. 427-448
Persistent link: https://www.econbiz.de/10011918950
Saved in:
7
Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Kiesewetter, Dirk
;
Steigenberger, Tobias
;
Stier, Matthias
- In:
Journal of business economics : JBE
88
(
2018
)
9
,
pp. 1029-1060
Persistent link: https://www.econbiz.de/10011928642
Saved in:
8
Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed
;
Stimmelmayr, Michael
- In:
European economic review : EER
102
(
2018
),
pp. 188-210
Persistent link: https://www.econbiz.de/10011975579
Saved in:
9
Public-input provision under formula apportionment
Matsumoto, Mutsumi
- In:
FinanzArchiv : European journal of public finance
72
(
2016
)
1
,
pp. 74-95
Persistent link: https://www.econbiz.de/10011477552
Saved in:
10
Tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.
;
Niemann, Rainer
;
Simons, Dirk
- In:
Journal of international accounting auditing & taxation
27
(
2016
),
pp. 26-39
Persistent link: https://www.econbiz.de/10011624461
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