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~subject:"Gewinnverlagerung"
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Gewinnverlagerung
debt shifting
33
Multinationales Unternehmen
25
Transnational corporation
24
Capital structure
21
Kapitalstruktur
20
Fremdkapital
19
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18
Debt shifting
18
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14
corporate taxation
14
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13
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12
capital structure
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11
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multinationals
9
Income shifting
8
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8
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8
international debt-shifting
8
tax avoidance
8
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7
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7
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income shifting
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losses
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profit shifting
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multinational companies
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thin capitalization rule
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Schindler, Dirk
7
Schjelderup, Guttorm
4
Lisowsky, Petro
3
Mardan, Mohammed
3
Hopland, Arnt O.
2
Møen, Jarle
2
Bakke, Julia Tropina
1
Hopland, Arnt Ove
1
Kartanas, Julijonas
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Kundelis, Egidijus
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CESifo working papers
3
International journal of the economics of business
2
Central European business review : CEBR
1
The accounting review : a publication of the American Accounting Association
1
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ECONIS (ZBW)
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1
Debt or profit shifting? : assessment of corporate tax avoidance practices across Lithuanian companies
Kundelis, Egidijus
;
Legenzova, Renata
;
Kartanas, Julijonas
- In:
Central European business review : CEBR
11
(
2022
)
2
,
pp. 81-100
Persistent link: https://www.econbiz.de/10013450738
Saved in:
2
Inflexibility in income shifting : implications, detection and remedies
Hopland, Arnt O.
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
-
2021
This study develops theory and discusses implications of inflexibility in tax-motivated income shifting. We show that inflexibility to adjust income-shifting strategies within a tax year in response to losses implies that income-shifting incentives are based on the expected rather than the...
Persistent link: https://www.econbiz.de/10012653336
Saved in:
3
International
debt
shifting
: the value-maximizing mix of internal and external debt
Møen, Jarle
;
Schindler, Dirk
;
Schjelderup, Guttorm
; …
- In:
International journal of the economics of business
26
(
2019
)
3
,
pp. 431-465
Persistent link: https://www.econbiz.de/10012182275
Saved in:
4
Income shifting under losses
Hopland, Arnt Ove
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
-
2014
the transfer prices of tangible and intangible assets, as well as internal
debt
shifting
, either by ex-post (i.e., by the …
Persistent link: https://www.econbiz.de/10010465059
Saved in:
5
Flexibility in income shifting under losses
Hopland, Arnt O.
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
- In:
The accounting review : a publication of the American …
93
(
2018
)
3
,
pp. 163-183
Persistent link: https://www.econbiz.de/10011880589
Saved in:
6
Transfer pricing and
debt
shifting
in multinationals
Schindler, Dirk
;
Schjelderup, Guttorm
-
2013
. We find that the tax sensitivity of the corporate tax base depends on whether the
debt
shifting
and transfer pricing are … cost complements or substitutes. A second result is that stricter regulation of
debt
shifting
(transfer pricing) can … potentially increase the use of transfer pricing (
debt
shifting
) and thus the amount of profits shifted. …
Persistent link: https://www.econbiz.de/10009792223
Saved in:
7
International
debt
shifting
: do multinationals shift internal or external debt? ; conference paper
Møen, Jarle
;
Schindler, Dirk
;
Schjelderup, Guttorm
; …
-
2013
that internal and external
debt
shifting
are of about equal relevance. …
Persistent link: https://www.econbiz.de/10010342883
Saved in:
8
Multinationals and income shifting by debt
Schindler, Dirk
;
Schjelderup, Guttorm
- In:
International journal of the economics of business
23
(
2016
)
3
,
pp. 263-286
Persistent link: https://www.econbiz.de/10011640982
Saved in:
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