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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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International corporate taxation and US multinationals' behavior : an integrated approach
Azémar, Céline - 2009
Persistent link: https://www.econbiz.de/10003806177
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International corporation taxation and US multinationals' behaviour : an integrated approach
Azémar, Céline - In: The Canadian journal of economics 43 (2010) 1, pp. 232-253
Persistent link: https://www.econbiz.de/10003948114
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The influence of governance infrastructure and corporate governance on profit shifting
Sugathan, Anish; George, Rejie - In: Journal of international business studies : JIBS ; an … 46 (2015) 8, pp. 886-916
Persistent link: https://www.econbiz.de/10011398722
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What do we know about the tax planning of German-based multinational firms? : profit shifting (Forum)
Hebous, Shafik; Weichenrieder, Alfons J. - In: CESifo DICE report : journal for institutional comparisons 12 (2014) 4, pp. 15-21
Persistent link: https://www.econbiz.de/10010505277
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Asset protection in multinational enterprises - where to now? : Implications for asset protection planning in multinational enterprises from the OECD's work on BEPS
Smith, Freya - In: Multinational business review 22 (2014) 4, pp. 351-371
Persistent link: https://www.econbiz.de/10010479158
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Does eliminating international profit shifting increase tax revenue in high-tax countries?
Pieretti, Patrice; Pulina, Giuseppe - 2015
Persistent link: https://www.econbiz.de/10011411300
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An examination of base erosion and profit shifting practices of multinational enterprises
Kaur, Gurjot; Kar, Rabi Narayan - In: Focus : journal of international business 8 (2021) 1, pp. 151-169
Persistent link: https://www.econbiz.de/10012872412
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Do Multinational Enterprises Exploit a Window of Opportunity? An Empirical Analysis of Profit Shifting in the Absence of Restrictions
Holzmann, Carolin - 2018
This paper investigates multinational enterprises' (MNEs) response to a unique window of opportunity for temporarily unrestricted profit shifting. The window unexpectedly opened because of a ruling by the European Court of Justice in 2006 that suspended the application of controlled foreign...
Persistent link: https://www.econbiz.de/10012921089
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Designing international tax reform : lessons from TCJA
Herzfeld, Mindy - In: International tax and public finance 28 (2021) 5, pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903