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How large is the corporate tax base erosion and profit shifting? : a general equilibrium approach
Álvarez-Martínez, María T.; Barrios Cobos, Salvador; … - In: Economic systems research 34 (2022) 2, pp. 167-198
Persistent link: https://www.econbiz.de/10013283731
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The anti-tax-avoidance directive : an initiative to successfully curb profit shifting?
Paulus, Nora Alice - In: Journal of public economic theory 24 (2022) 3, pp. 529-546#
Persistent link: https://www.econbiz.de/10013183766
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix Sebastian; Neumeier, Florian - In: Journal of economic behavior & organization : JEBO 194 (2022), pp. 454-477
Persistent link: https://www.econbiz.de/10013193449
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Social media and the decision-making process : empirical evidence from Yemen
Alhakimi, Wail; Alwadhan, Ramzi - In: International journal of electronic marketing and … 12 (2021) 2, pp. 133-155
Persistent link: https://www.econbiz.de/10012509413
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Aggressive tax avoiders : U.S. multinationals shifting domestic earnings to zero
Chen, Novia X.; Lehmer, Tiana - In: The accounting review : a publication of the American … 96 (2021) 5, pp. 181-206
Persistent link: https://www.econbiz.de/10012643670
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Investigating the impact of country-by-country reporting on effective tax rates : exploratory evidence from listed South African multinational groups
Thiart, Cara - In: South African journal of accounting research 36 (2022) 1, pp. 45-56
Persistent link: https://www.econbiz.de/10012693730
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Methodology for determing organizationʹs developmental stage
Šanevska, Nataša; Angelova, Biljana; Kortoševa, Sonja; … - In: Economic development : journal of the Institute of … 14 (2012) 2/3, pp. 112-120
Persistent link: https://www.econbiz.de/10009742104
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Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions
Dutt, Verena K.; Ludwig, Christopher; Nicolay, Katharina; … - In: International tax and public finance 26 (2019) 6, pp. 1259-1290
Persistent link: https://www.econbiz.de/10012487524
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The impact of country-by-country reporting on nonprofessional investor judgments
Walton, Stephanie; Killey, Michael - In: Advances in taxation 27 (2020), pp. 159-195
Persistent link: https://www.econbiz.de/10012391947
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The alignment between reported profits and real activity in times of the BEPS Action Plan
Schulte Sasse, Katharina; Watrin, Christoph; Weiß, Falko - In: Journal of international accounting auditing & taxation 40 (2020), pp. 1-21
Persistent link: https://www.econbiz.de/10012421940