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~person:"Deloof, Marc"
~person:"Gérard, Marcel"
~subject:"Gewinnverlagerung"
~subject:"Transnational corporation"
~type_genre:"Article in journal"
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Gewinnverlagerung
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Deloof, Marc
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Economie & prévision : EP
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Cross-jurisdictional income shifting and tax enforcement : evidence from public versus private multinationals
Beuselinck, Christof
;
Deloof, Marc
;
Vanstraelen, Ann
- In:
Review of accounting studies
20
(
2015
)
2
,
pp. 710-746
Persistent link: https://www.econbiz.de/10011283641
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2
Comment la compensation internationale des pertes et la répartition proportionnelle des revenus imposables peuvent affecter les choix des multinationales et la concurrence fiscale
Gérard, Marcel
;
Weiner, Joann Martens
- In:
Economie & prévision : EP
173
(
2006
)
2
,
pp. 65-77
Persistent link: https://www.econbiz.de/10003404928
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