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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

A tough call? : comparing tax revenues to be raised by developing countries from the Amount A and the UN Model Treaty Article 12B regimes

Starkov, Vladimir; Jin, Alexis - 2022

In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

Persistent link: https://www.econbiz.de/10013257990

National measures on taxing the digital economy

Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020

Persistent link: https://www.econbiz.de/10012433970

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

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

Illegale Finanzströme : eine Analyse und erste Handlungsempfehlungen

Ritter, Ilka - 2015

Persistent link: https://www.econbiz.de/10011873392

Gewinntransfers in multinationalen Unternehmen und deren Besteuerung

Gehauf, Gregor - 2004

Persistent link: https://www.econbiz.de/10002060794

Country-by-country reporting : tension between transparency and tax planning

Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS …

Persistent link: https://www.econbiz.de/10011594822

Schädlicher Steuerwettbewerb - Internationale und nationale Bemühungen der Eindämmung

Becker, Katharina - In: Verrechnungspreise und Außensteuerrecht : Reflektionen …, (pp. 85-103). 2018

Persistent link: https://www.econbiz.de/10011868341

International and EU tax multilateralism : challenges raised by the MLI

Dourado, Ana Paula (ed.) - 2020

erosion and profit shifting project (BEPS Project) in the move towards international tax multilateralism. The insightful … Related Measures to Prevent BEPS (MLI), the Inclusive Framework, as well as on EU multilateralism. The reader will find a …

Persistent link: https://www.econbiz.de/10012492333

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