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Why pay more? Corporate Tax Av...
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USA
91
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91
Corporate taxation
85
Unternehmensbesteuerung
85
Steuervermeidung
69
Tax avoidance
66
Steuereinnahmen
62
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56
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56
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Grubert, Harry
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4
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3
Auerbach, Alan J.
3
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3
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Henry, Erin
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2
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2
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2
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National Tax Association
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National tax journal
OECD Tax Statistics
618
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598
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551
NBER Working Paper
485
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457
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ECONIS (ZBW)
216
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1
International tax planning under the destination-based cash flow tax
Auerbach, Alan J.
;
Devereux, Michael P.
;
Keen, Michael
; …
- In:
National tax journal
70
(
2017
)
4
,
pp. 783-801
Persistent link: https://www.econbiz.de/10011833734
Saved in:
2
An assessment of global formula apportionment
Mooij, Ruud A. de
;
Liu, Li
;
Prihardini, Dinar
- In:
National tax journal
74
(
2021
)
2
,
pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
Saved in:
3
The U.S. state experience under formulary apportionment : are there lessons for international reform?
Clausing, Kimberly A.
- In:
National tax journal
69
(
2016
)
2
,
pp. 353-385
Persistent link: https://www.econbiz.de/10011590597
Saved in:
4
The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A.
- In:
National tax journal
69
(
2016
)
4
,
pp. 905-934
Persistent link: https://www.econbiz.de/10011620377
Saved in:
5
Profit shifting before and after the tax cuts and jobs act
Clausing, Kimberly A.
- In:
National tax journal
73
(
2020
)
4
,
pp. 1233-1265
Persistent link: https://www.econbiz.de/10012590770
Saved in:
6
Assessing profit shifting using country-by-country reports : a nonlinear response to tax rate differentials
Bratta, Barbara
;
Santomartino, Vera
;
Acciari, Paolo
- In:
National tax journal
77
(
2024
)
2
,
pp. 349-380
Persistent link: https://www.econbiz.de/10014633961
Saved in:
7
Interest deductions in a multijurisdictional world
Desei, Mihir A.
;
Dharmapala, Dhammika
- In:
National tax journal
68
(
2015
)
3
,
pp. 653-680
Persistent link: https://www.econbiz.de/10011404509
Saved in:
8
Products, services, and tax-motivated income shifting
Deng, Zero
;
Rane, Scott G.
- In:
National tax journal
77
(
2024
)
1
,
pp. 7-38
Persistent link: https://www.econbiz.de/10014504643
Saved in:
9
Using bilateral advance pricing agreements to resolve tax transfer pricing disputes
De Waegenaere, Anja
;
Sansing, Richard C.
;
Wielhouwer, …
- In:
National tax journal
60
(
2007
)
2
,
pp. 173-191
Persistent link: https://www.econbiz.de/10003525004
Saved in:
10
Inefficiencies of bilateral advanced pricing agreements (BAPA) in taxing multinational companies
Tomohara, Akinori
- In:
National tax journal
57
(
2004
)
4
,
pp. 863-873
Persistent link: https://www.econbiz.de/10002576639
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