This paper argues that profit-shifting activities of multi-jurisdictional enterprises (MJE) are maintained under a tax system of consolidation and formula apportionment (FA). A theoretical model discusses how an MJE can exploit its impact on the definition of the consolidated group...

This paper contributes to the discussion on Separate Accounting versus Formula Apportionment in the corporate income taxation of multinational enterprises (MNEs). The innovation of the analysis is that we consider a general equilibrium tax competition model with an endogenously determined world...

Problemfelder des deutschen Konzernsteuerrechts -- Verrechnungspreisermittlung in internationalen Konzernunternehmen -- Deutsch-Französische Konvergenzinitiative -- Grünbuch der Deutsch-Französischen Zusammenarbeit.- 2-Punkte-Plan der Bundesregierung.