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The effect of international income shifting on the link between real investment and corporate taxation
Marques, Mário; Pinho, Carlos; Montenegro, Tânia Menezes - In: Journal of international accounting auditing & taxation 36 (2019), pp. 1-16
Persistent link: https://www.econbiz.de/10012117794
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An empirical analysis of the changes in tax audit focus on international transfer pricing
Chan, K. Hung; Lo, Agnes W. Y.; Mo, Phyllis L. L. - In: Journal of international accounting auditing & taxation 24 (2015), pp. 94-104
Persistent link: https://www.econbiz.de/10011284236
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Effects of overseas subsidiaries on worldwide corporate taxes
Lee, Namryoung; Swenson, Charles W. - In: Journal of international accounting auditing & taxation 26 (2016), pp. 47-59
Persistent link: https://www.econbiz.de/10011486601
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Schwerpunktthema: Internationale Unternehmensbesteuerung
2011
Persistent link: https://www.econbiz.de/10009310347
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Beteiligungspolitik der Kreditwirtschaft im Spannungsfeld aus Bankenmacht und Körperschaftsteuerrecht
Körnert, Jan; Wichterich, Raoul - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 53 (2001) 5, pp. 426-438
Persistent link: https://www.econbiz.de/10001615743
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Änderungen der Ausschüttungspolitik von Aktiengesellschaften im Lichte der Unternehmenssteuerreform
Eberlein, Jana; Walther, Ursula - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 53 (2001) 5, pp. 464-475
Persistent link: https://www.econbiz.de/10001615758
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The cooperative approach to corporate tax compliance : an empirical assessment
Siglé, Maarten A.; Goslinga, Sjoerd; Speklé, Roland F.; … - In: Journal of international accounting auditing & taxation 46 (2022), pp. 1-20
Persistent link: https://www.econbiz.de/10013210020
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Tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - In: Journal of international accounting auditing & taxation 27 (2016), pp. 26-39
Persistent link: https://www.econbiz.de/10011624461
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Cost behavior around corporate tax rate cuts
Haga, Jesper; Höglund, Henrik; Sundvik, Dennis - In: Journal of international accounting auditing & taxation 34 (2019), pp. 1-11
Persistent link: https://www.econbiz.de/10012007662
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Corporate tax compliance : is a change towards trust-based tax strategies justified?
Siglé, Maarten; Goslinga, Sjoerd; Speklé, Roland; … - In: Journal of international accounting auditing & taxation 32 (2018), pp. 3-16
Persistent link: https://www.econbiz.de/10011936507