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~isPartOf:"International tax and public finance"
~subject:"Gewinnverlagerung"
~subject:"Income shifting"
~type_genre:"Article in journal"
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Gewinnverlagerung
Income shifting
Steuervermeidung
55
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25
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International tax and public finance
The accounting review : a publication of the American Accounting Association
9
National tax journal
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6
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
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Advances in taxation
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American economic journal
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Applied economics
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Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
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Income splitting and anti-avoidance legislation : evidence from the Canadian "kiddie tax"
Bauer, Andrew M.
;
Macnaughton, Alan
;
Sen, Anindya
- In:
International tax and public finance
22
(
2015
)
6
,
pp. 909-931
Persistent link: https://www.econbiz.de/10011530430
Saved in:
2
Inclusive fiscal reform : ensuring fairness and transparency in the international tax system
Bradbury, David
;
O'Reilly, Pierce
- In:
International tax and public finance
25
(
2018
)
6
,
pp. 1434-1448
Persistent link: https://www.econbiz.de/10012033575
Saved in:
3
Anti profit-shifting rules and foreign direct investment
Büttner, Thiess
;
Overesch, Michael
;
Wamser, Georg
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 553-580
Persistent link: https://www.econbiz.de/10012033103
Saved in:
4
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Janský, Petr
;
Palanský, Miroslav
- In:
International tax and public finance
26
(
2019
)
5
,
pp. 1048-1103
Persistent link: https://www.econbiz.de/10012231278
Saved in:
5
The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe
Schenkelberg, Sabine
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 1-31
Persistent link: https://www.econbiz.de/10012226496
Saved in:
6
Avoiding taxes : banks' use of internal debt
Reiter, Franz
;
Langenmayr, Dominika
;
Holtmann, Svea
- In:
International tax and public finance
28
(
2021
)
3
,
pp. 717-745
Persistent link: https://www.econbiz.de/10012545641
Saved in:
7
Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions
Dutt, Verena K.
;
Ludwig, Christopher
;
Nicolay, Katharina
; …
- In:
International tax and public finance
26
(
2019
)
6
,
pp. 1259-1290
Persistent link: https://www.econbiz.de/10012487524
Saved in:
8
Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi
;
Okoshi, Hirofumi
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1188-1210
Persistent link: https://www.econbiz.de/10012703904
Saved in:
9
Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier
;
Janský, Petr
;
Tørsløv, Thomas
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
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