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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting

Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014

The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...

Persistent link: https://www.econbiz.de/10010375838

Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting

Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014

Persistent link: https://www.econbiz.de/10010383849

Effects of corporate taxation and bilateral tax treaties on European multinationals' investment, 2005-2009 : a multi-country analysis

Marques, Mario; Pinho, Carlos - In: Applied econometrics and international development 14 (2014) 1, pp. 33-44

Persistent link: https://www.econbiz.de/10011496525

Die steuerliche Gewinnermittlung einer Konzernunternehmung in der Europäischen Union : eine betriebswirtschaftliche Analyse

Salzberger, Wolfgang - 1994

Persistent link: https://www.econbiz.de/10000418119

Verrechnungspreise

Schreiber, Rolf (ed.); Nientimp, Axel (ed.) - 2015 - 6. Auflage, Rechtsstand März 2015

Persistent link: https://www.econbiz.de/10011326383

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …

Persistent link: https://www.econbiz.de/10011443408