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Assessing impact of base erosion and profit shifting on performance of subsidiaries of multinational corporations in Baltic countries
Kundelis, Egidijus; Legenzova, Renata - In: Equilibrium : quarterly journal of economics and … 14 (2019) 2, pp. 277-293
Persistent link: https://www.econbiz.de/10012232052
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Estimating an impact of base erosion and profit shifting (BEPS) countermeasures : a case of business group
Legenzova, Renata; Levišauskaitė, Kristina; Kundelis, … - In: Oeconomia Copernicana 8 (2017) 4, pp. 621-642
Persistent link: https://www.econbiz.de/10012229052
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The effect of tax-motivated income shifting on information asymmetry
Chen, Ciao-Wei; Hepfer, Bradford F.; Quinn, Phillip J.; … - In: Review of accounting studies 23 (2018) 3, pp. 958-1004
Persistent link: https://www.econbiz.de/10011900442
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Tax and nontax incentives in income shifting : evidence from shadow insurers
Hepfer, Bradford F.; Wilde, Jaron H.; Wilson, Ryan J. - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 219-262
Persistent link: https://www.econbiz.de/10012297248
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Debt or profit shifting? : assessment of corporate tax avoidance practices across Lithuanian companies
Kundelis, Egidijus; Legenzova, Renata; Kartanas, Julijonas - In: Central European business review : CEBR 11 (2022) 2, pp. 81-100
Persistent link: https://www.econbiz.de/10013450738