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Double tax discrimination to attract FDI and fight profit shifting : the role of CFC rules
Haufler, Andreas; Mardan, Mohammed; Schindler, Dirk - In: Journal of international economics 114 (2018), pp. 25-43
Persistent link: https://www.econbiz.de/10012037958
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Taxes and decision rights in multinationals
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - 2006
Persistent link: https://www.econbiz.de/10003395288
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The tax sensitivity of debt in multinationals : a review
Schjelderup, Guttorm - In: International journal of the economics of business 23 (2016) 1, pp. 109-121
Persistent link: https://www.econbiz.de/10011545048
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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
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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
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Why corporate taxes may rise : the case of trade liberalization and foreign ownership
Kind, Hans Jarle - 2002
Persistent link: https://www.econbiz.de/10013423968
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Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies
Haufler, Andreas; Schindler, Dirk - In: European economic review : EER 155 (2023), pp. 1-28
Persistent link: https://www.econbiz.de/10014438915