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~isPartOf:"FinanzArchiv : public finance analysis"
~subject:"Internationales Steuerrecht"
~subject:"Körperschaftsteuer"
~subject:"Steueroase"
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Internationales Steuerrecht
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Gewinnverlagerung
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Income shifting
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4
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profit shifting
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tax avoidance
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FinanzArchiv : public finance analysis
OECD/G20 Base Erosion and Profit Shifting Project
181
OECD/G20 base erosion and profit shifting project
118
CESifo working papers
31
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20
National tax journal
14
IES working paper
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Forum der internationalen Besteuerung
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Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
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NBER working paper series
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Schriftenreihe Steuerrecht in Forschung und Praxis
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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BIS quarterly review : international banking and financial market developments
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Bilanz-, Prüfungs- und Steuerwesen
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1
Tax-haven investors and corporate profitability : evidence of profit shifting by German affiliates of multinational firms
Godar, Sarah
- In:
FinanzArchiv : public finance analysis
77
(
2021
)
4
,
pp. 345-375
Persistent link: https://www.econbiz.de/10012813919
Saved in:
2
Base erosion, profit shifting and developing countries
Crivelli, Ernesto
;
Mooij, Ruud A. de
;
Keen, Michael
- In:
FinanzArchiv : public finance analysis
72
(
2016
)
3
,
pp. 268-301
Persistent link: https://www.econbiz.de/10011648723
Saved in:
3
Evidence for profit shifting with tax-sensitive capital stocks
Loretz, Simon
;
Mokkas, Socrates
- In:
FinanzArchiv : public finance analysis
71
(
2015
)
1
,
pp. 1-36
Persistent link: https://www.econbiz.de/10011446993
Saved in:
4
Corporate taxation, profit shifting, and the efficiency of public input provision
Haufler, Andreas
;
Schjelderup, Guttorm
- In:
FinanzArchiv : public finance analysis
56
(
1999
)
3/4
,
pp. 481-499
Persistent link: https://www.econbiz.de/10001537618
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