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Unprofitable affiliates and income shifting behavior
De Simone, Lisa; Klassen, Kenneth J.; Seidman, Jeri K. - In: The accounting review : a publication of the American … 92 (2017) 3, pp. 113-136
Persistent link: https://www.econbiz.de/10011691529
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State and provincial corporate tax planning : income shifting ans sales apportionment factor management
Klassen, Kenneth J.; Shackelford, Douglas A. - In: Journal of accounting & economics 25 (1998) 3, pp. 385-406
Persistent link: https://www.econbiz.de/10001421429
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A model of multinational income shifting and an application to tax planning with e-commerce
Klassen, Kenneth J.; Laplante, Stacie K.; Carnaghan, Carla - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 27-53
Persistent link: https://www.econbiz.de/10010472070
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The effect of changes in income shifting on affiliate managers' internal reporting decisions
Klassen, Kenneth J.; Valle Ruiz, Cinthia - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 120-165
Persistent link: https://www.econbiz.de/10014288693