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Residual profit allocation by income : a paper of the Oxford International Tax Group chaired by Michael P. Devereux
Devereux, Michael P.; Auerbach, Alan J.; Oosterhuis, Paul; … - 2019
Persistent link: https://www.econbiz.de/10013347701
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Assessing profit shifting using Country-by-Country Reports : a non-linear response to tax rate differentials
Bratta, Barbara; Santomartino, Vera; Acciari, Paolo - 2021
Persistent link: https://www.econbiz.de/10012806784
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Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials
Bratta, Barbara; Santomartino, Vera; Acciari, Paolo - 2021
Persistent link: https://www.econbiz.de/10013348057
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Tax policy and the COVID-19 crisis
Collier, Richard S.; Pirlot, Alice; Vella, John - 2020
Persistent link: https://www.econbiz.de/10013347975
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Profit shifting and equilibrium principles of international taxation
François, Manon - 2021
Persistent link: https://www.econbiz.de/10012548140
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Decomposing the margins of transfer pricing
Lassman, Andrea; Zoller-Rydzek, Benedikt - 2018
Persistent link: https://www.econbiz.de/10011961310
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Leveling the playing field : constraints on multinational profit shifting and the performance of national firms
Gauß, Patrick; Kortenhaus, Michael; Riedel, Nadine; … - 2022
Persistent link: https://www.econbiz.de/10013391145
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Base erosion, profit-shifting and developing countries
Crivelli, Ernesto; Keen, Michael; Mooij, Ruud A. de - 2015
Persistent link: https://www.econbiz.de/10011387778
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At a cost : the real effects of transfer pricing regulations
Mooij, Ruud A. de; Liu, Li - 2018
Persistent link: https://www.econbiz.de/10011942946
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Do transfer pricing laws limit international income shifting? : evidence from European multinationals
Lohse, Theresa; Riedel, Nadine - 2013
Persistent link: https://www.econbiz.de/10010358580