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Aspects stratégiques d'une politique environnementale incitative

Hiriart, Yolande - In: Recherches économiques de Louvain 70 (2004) 1, pp. 53-77

Persistent link: https://www.econbiz.de/10002004244

Environmental taxation and profit-shifting activities

Levaggi, Rosella; Panteghini, Paolo - In: Ecological economics : the transdisciplinary journal of … 214 (2023), pp. 1-7

Persistent link: https://www.econbiz.de/10014451978

Separate accounting or unitary apportionment? : The fairy tale of arm's length pricing and general equilibrium analysis of multinational enterprise behavior under the formulary taxation alternative

Sommer, Christoph - 2011 - 1. Aufl.

Persistent link: https://www.econbiz.de/10008967986

Gewinntransfers in multinationalen Unternehmen und deren Besteuerung

Gehauf, Gregor - 2004

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

Countering Tax Avoidance at the EU Level after 'Luxleaks'. A History of Tax Rulings, Transparency and BEPS : Base Erosion Profit Shifting or Bending European Prospective Solutions?

Biz, Carlo - 2016

The journalistic scandal that reached the headlines with the iconoclastic expression “LuxLeaks” has raised an EU wide …, the analysis will then shift towards the means through which the EU has dealt with these practices so far. Accordingly, an … overview of the work steered by the Code of Conduct on Business Taxation and of the Commission's action under EU State aid law …

Persistent link: https://www.econbiz.de/10012998215

Country-by-Country Reporting : Tension between Transparency and Tax Planning

Evers, Maria - 2017

Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...

Persistent link: https://www.econbiz.de/10012963527

Non-Collective Investment Funds Under BEPS Action 6 versus European Investment Fund Law

Zetzsche, Dirk A. - 2018

Looking at collective investment schemes from a financial law perspective seems to stand in harsh contrast to the OECD's perspective as expressed in the materials to BEPS Item 6. While financial lawyers emphasize the use of collective investment schemes – for manifold-financial relationships...

Persistent link: https://www.econbiz.de/10012912146

Do US Firms Pay Less Tax than Their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials

Overesch, Michael - 2018

Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...

Persistent link: https://www.econbiz.de/10012918059

Tax-Motivated Profit Shifting in Big 4 Networks : Evidence from Europe

Elemes, Anastasios; Blaylock, Bradley S.; Spence, Crawford - 2021

Accounting research on tax has primarily focused on documenting the income shifting strategies of multinational corporations. However, no studies, as far as we are aware, have hitherto explored how large accountancy firms manage their own tax affairs despite being huge economic entities in their...

Persistent link: https://www.econbiz.de/10013228432

Faire und effiziente Unternehmensbesteuerung : international geplante Maßnahmen und national umsetzbare Reformvorschläge gegen Gewinnverkürzung und Gewinnverlagerung

Jarass, Lorenz J.; Obermair, Gustav M. - 2015

Persistent link: https://www.econbiz.de/10014009323