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Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Kiesewetter, Dirk; Steigenberger, Tobias; Stier, Matthias - 2014
The European Commission has been supporting a transition from a system of separate accounting to a system of formula apportionment. In 2011, it presented a proposal for a council directive on a Common Consolidated Corporate Tax Base (CCCTB). Formula apportionment is often considered more...
Persistent link: https://www.econbiz.de/10010410351
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Licensing in domestic and foreign operations
Eckstrom, Lawrence J. - 1964 - 3d ed
Persistent link: https://www.econbiz.de/10002934026
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Ėkonomika Rossii: institucionalʹnye i infrastrukturnye aspekty
Bezdenežnych, Vjačeslav M. - 2003
Persistent link: https://www.econbiz.de/10001789246
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Institutional influences on market behavior : diversification in Indonesian leasing
McKendrick, David George; Stout, Suzanne K. - 1998
Persistent link: https://www.econbiz.de/10001362314
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Can Formula Apportionment Really Prevent Multinational Enterprises from Profit Shifting? – The Role of Asset Valuation, Intragroup Debt, and Leases
Kiesewetter, Dirk - 2014
The European Commission has been supporting a transition from a system of separate accounting to a system of formula apportionment. In 2011, it presented a proposal for a council directive on a Common Consolidated Corporate Tax Base (CCCTB). Formula apportionment is often considered more...
Persistent link: https://www.econbiz.de/10013045308
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Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Kiesewetter, Dirk; Steigenberger, Tobias; Stier, Matthias - In: Journal of business economics : JBE 88 (2018) 9, pp. 1029-1060
Persistent link: https://www.econbiz.de/10011928642
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Financialization of Entity Enterprises and Corporate Performance : Evidence from Sharing Leasing Subsidiaries
Zhu, Chengke; Shen, Lijing; Shi, Yanping - 2023
analysis on the impact of Chinese entity enterprises' sharing and holding financial leasing companies on their business … performance. We find that holding the financial leasing company (HFL) will decrease its operating performance significantly, while … sharing leasing company (SFL) doesn’t have the same effect. There are many transmission mechanisms deteriorating the …
Persistent link: https://www.econbiz.de/10014258029
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Asset Ownership and Foreign-Market Entry
Raff, Horst; Ryan, Michael; Stähler, Frank - 2005
This paper examines the link between a firm's owership of productive assets and its choice of foreign-market entry strategy. We find that, controlling for industry- and country-specific characteristics, the most productive firms (i.e., those owning the most assets) will enter through greenfield...
Persistent link: https://www.econbiz.de/10010296254