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The immeasurable tax gains by Dutch shell companies
Lejour, Arjan; Möhlmann, Jan L.; Riet, Maarten van't - In: International tax and public finance 29 (2022) 2, pp. 316-357
Persistent link: https://www.econbiz.de/10013186714
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The economics of the global minimum tax
Schjelderup, Guttorm; Stähler, Frank - In: International tax and public finance 31 (2024) 4, pp. 935-952
Persistent link: https://www.econbiz.de/10015056425
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Corporate tax policy and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaëtan - In: International tax and public finance 15 (2008) 4, pp. 478-498
Persistent link: https://www.econbiz.de/10003729153
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On taxing capital income with income shifting
Christiansen, Vidar; Tuomala, Matti - In: International tax and public finance 15 (2008) 4, pp. 527-545
Persistent link: https://www.econbiz.de/10003729158
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Capital mobility and source-based taxation of capital income in small open economies
Zodrow, George R. - In: International tax and public finance 13 (2006) 2/3, pp. 269-294
Persistent link: https://www.econbiz.de/10003316918
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Profit shifting : drivers of transfer (mis)pricing and the potential of countermeasures
Beer, Sebastian; Loeprick, Jan - In: International tax and public finance 22 (2015) 3, pp. 426-451
Persistent link: https://www.econbiz.de/10011303688
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The capital structure of multinational companies under tax competition
Panteghini, Paolo - In: International tax and public finance 16 (2009) 1, pp. 59-81
Persistent link: https://www.econbiz.de/10003815897
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Conduit entities : implications of indirect tax-efficient financing structures for real investment
Mintz, Jack M. - In: International tax and public finance 11 (2004) 4, pp. 419-434
Persistent link: https://www.econbiz.de/10002161227
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The revenue consequences of using formula apportionment to calculate US and foreign-source income : a firm-level analysis
Shackelford, Douglas A. - In: International tax and public finance 5 (1998) 1, pp. 41-59
Persistent link: https://www.econbiz.de/10001235550
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Transfer pricing as a strategic device for decentralized multinationals
Schjelderup, Guttorm - In: International tax and public finance 4 (1997) 3, pp. 277-290
Persistent link: https://www.econbiz.de/10001336585