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Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Kiesewetter, Dirk; Steigenberger, Tobias; Stier, Matthias - In: Journal of business economics : JBE 88 (2018) 9, pp. 1029-1060
Persistent link: https://www.econbiz.de/10011928642
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Capital structure and international debt shifting
Huizinga, Harry; Laeven, Luc; Nicodème, Gaëtan - 2006
Persistent link: https://www.econbiz.de/10003388955
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Corporation taxes and the debt policy of multinational firms : evidence from German multinationals
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - In: Journal of business economics : JBE 81 (2011) 12, pp. 1325-1339
Persistent link: https://www.econbiz.de/10009390364
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Wem droht die Zinsschranke? : eine empirische Untersuchung zur Identifikation der Einflussfaktoren
Blaufus, Kay; Lorenz, Daniela - In: Journal of business economics : JBE 79 (2009) 4, pp. 503-526
Persistent link: https://www.econbiz.de/10003841630
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International profit shifting within European multinationals
Huizinga, Harry; Laeven, Luc - 2007
Persistent link: https://www.econbiz.de/10003413407
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How large is the corporate tax base erosion and profit shifting? : a general equilibrium approach
Alvarez-Martinez, Maria; Barrios Cobos, Salvador; … - 2018
Persistent link: https://www.econbiz.de/10011861189
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Die Bedeutung der Zinsschranke für die Bewertung von Tax Shields in einem modifizierten APV-Ansatz unter Verwendung einer entsprechend angepassten Eigenkapitalkosten-Reaktionshypot...
Förster, Heinrich H.; Stöckl, Stefan; Brenken, Henner - In: Journal of business economics : JBE 79 (2009) 9, pp. 985-1018
Persistent link: https://www.econbiz.de/10003894840
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Kapitalwertneutrale Wiederanlage in der Unternehmensbewertung : die Ermittlung der Mindestrenditen von Kapitalgesellschaften bei Thesaurierung
Schultze, Wolfgang; Dinh, Tami - In: Journal of business economics : JBE 77 (2007) 11, pp. 1179-1216
Persistent link: https://www.econbiz.de/10003568255
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How to account for tax planning and its uncertainty in firm valuation?
Knaisch, Jonas David - In: Journal of business economics : JBE 94 (2024) 4, pp. 579-611
Persistent link: https://www.econbiz.de/10014546933
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International taxation and multinational firm location decisions
Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; … - 2008
Persistent link: https://www.econbiz.de/10003785769