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Chapter 28 International taxation
Gordon, Roger H.; Hines, James R. - In: Handbook of public economics : volume 4, (pp. 1935-1995). 2002
The integration of world capital markets carries important implications for the design and impact of tax policies. This … theory. To the extent that multinational firms possess intangible capital on which they earn returns with foreign direct …
Persistent link: https://www.econbiz.de/10014024861
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An assessment of global formula apportionment
Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - In: National tax journal 74 (2021) 2, pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
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Arm's length principle vs. formulary apportionment in beps action 13 : stakeholders' perspectives
Akhand, Zakir; Mawani, Amin - In: Accounting in Europe 20 (2023) 2, pp. 225-243
Persistent link: https://www.econbiz.de/10014320095
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Das Country-by-Country Reporting und seine innerstaatliche Umsetzung : eine rechtliche und ökonomische Analyse
Heider, Christian - 2020
Persistent link: https://www.econbiz.de/10012293049
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Should U.S. and global regulators take a bigger tax bite out of technology companies? : a case on Apple's international tax minimization and reporting strategies
Holtzblatt, Mark A.; Geekie, John; Tschakert, Norbert - In: Issues in accounting education 31 (2016) 1, pp. 133-148
Persistent link: https://www.econbiz.de/10011490368
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The effect of transfer pricing and tax haven on cross-border acquisition
Kurniawan, Lilik Adik; Wardhani, Ratna - In: International journal of trade and global markets 15 (2022) 1, pp. 3-11
Persistent link: https://www.econbiz.de/10012887857
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Internal information quality and tax-motivated income shifting
McGuire, Sean T.; Rane, Scott G.; Weaver, Connie D. - In: The journal of the American Taxation Association : a … 40 (2018) 2, pp. 25-44
Persistent link: https://www.econbiz.de/10011980465
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Substance requirements in the international taxation of intangible capital : a double-edged sword?
Kartikeya Singh; Kallen, Cody; Mathur, Aparna - In: Public finance review : PFR 48 (2020) 2, pp. 139-177
Persistent link: https://www.econbiz.de/10012167057
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Japanese multinational corporations and corporate tax change
Jarallah, Shaif; Ben Ammar, Mouldi; Al-Kwifi, Osama Sam - In: Journal for global business advancement : JGBA 14 (2021) 6, pp. 732-749
Persistent link: https://www.econbiz.de/10013353165
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Multinationals' sales and profit shifting in tax havens
Toubal, Farid; Laffitte, Sébastien - 2021
Persistent link: https://www.econbiz.de/10012696671