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Profit shifting and investment effects : the implications of zero-taxable profits
Köthenbürger, Marko; Mardan, Mohammed; Stimmelmayr, … - In: Journal of public economics 173 (2019), pp. 96-112
Persistent link: https://www.econbiz.de/10012160518
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The global minimum tax
Johannesen, Niels - In: Journal of public economics 212 (2022), pp. 1-8
Persistent link: https://www.econbiz.de/10013369743
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Tax competition in the presence of profit shifting
Mongrain, Steeve; Oh, David; Van Ypersele, Tanguy - In: Journal of public economics 224 (2023), pp. 1-11
Persistent link: https://www.econbiz.de/10014389067
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - In: Journal of public economics 125 (2015), pp. 83-97
Persistent link: https://www.econbiz.de/10011337592
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International taxation and multinational firm location decisions
Barrios Cobos, Salvador; Huizinga, Harry; Laeven, Luc; … - In: Journal of public economics 96 (2012) 11/12, pp. 946-958
Persistent link: https://www.econbiz.de/10009702421
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Tax avoidance with cross-border hybrid instruments
Johannesen, Niels - In: Journal of public economics 112 (2014), pp. 40-52
Persistent link: https://www.econbiz.de/10010391003
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On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country
Leechor, Chad - In: Journal of public economics 51 (1993) 1, pp. 75-96
Persistent link: https://www.econbiz.de/10001142841
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Firm mobility and jurisdictions' tax rate choices : evidence from immobile firm entry
Langenmayr, Dominika; Simmler, Martin - In: Journal of public economics 204 (2021), pp. 1-14
Persistent link: https://www.econbiz.de/10013197298
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Taxing multinationals in the presence of internal capital markets
Köthenbürger, Marko; Stimmelmayr, Michael - In: Journal of public economics 138 (2016), pp. 58-71
Persistent link: https://www.econbiz.de/10011654419
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International profit shifting within multinationals : a multi-country perspective
Huizinga, Harry; Laeven, Luc - In: Journal of public economics 92 (2008) 5/6, pp. 1164-1182
Persistent link: https://www.econbiz.de/10003718138