Search Results - subject:"split"

Leveling the playing field : constraints on multinational profit shifting and the performance of national firms

Gauß, P.; Kortenhaus, M.; Riedel, Nadine; Simmler, Martin - In: Journal of public economics 234 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015075541

Tax havens and cross-border licensing with transfer pricing regulation

Choi, Jay Pil; Ishikawa, Jota; Okoshi, Hirofumi - In: International tax and public finance 31 (2024) 2, pp. 333-366

Persistent link: https://www.econbiz.de/10015056369

On the effects of anti-profit shifting regulations : a developing country perspective

Laudage, Sabine; Riedel, Nadine; Strohmaier, Kristina - In: Journal of public economics 235 (2024), pp. 1-8

Persistent link: https://www.econbiz.de/10015075588

U.S. multinational corporations' income shifting incentives and share repurchases : evidence across differential taxation systems

Eulaiwi, Baban; Alghamdi, Fatmah Saeed; Al-Hadi, Ahmed; … - In: Global finance journal 60 (2024), pp. 1-21

Persistent link: https://www.econbiz.de/10014545334

Split bond ratings : evidence from Japanese credit rating agencies

Tanaka, Takanori - In: Research in international business and finance 71 (2024), pp. 1-20

Persistent link: https://www.econbiz.de/10015062565

Inefficient incentives for energy saving in tenancy law and policy options to remedy the landlord-tenant-dilemma

Reutter, Leo Florian - 2024

The rental building sector is plagued by the so-called landlord-tenant-dilemma, i.e. that landlords have no direct financial benefit from modernizations for energy efficiency if the tenant pays the energy bill while tenants have no incentives to save energy if the landlord pays. The primary...

Persistent link: https://www.econbiz.de/10015070023