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Corporate tax reform and "value creation" : towards unfettered diagonal re-allocation across the global inequality chain

Quentin, David - In: Accounting, Economics, and Law : AEL ; a convivium 7 (2017) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10011976160

Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform

Bradley, Sebastien; Dauchy, Estelle; Hasegawa, Makoto - In: International tax and public finance 25 (2018) 3, pp. 581-630

Persistent link: https://www.econbiz.de/10012033106

A critical review of proposals for destination-based cash-flow corporate taxation as an international tax reform option

Cui, Wei - 2015

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The U.S. state experience under formulary apportionment : are there lessons for international reform?

Clausing, Kimberly A. - In: National tax journal 69 (2016) 2, pp. 353-385

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BEPS - Base Erosion and Profit Shifting

Oestreicher, Andreas (ed.); Dorenkamp, Christian (contributor) - 2015 - 1. Aufl.

Persistent link: https://www.econbiz.de/10010510233

Substance requirements in the international taxation of intangible capital : a double-edged sword?

Kartikeya Singh; Kallen, Cody; Mathur, Aparna - In: Public finance review : PFR 48 (2020) 2, pp. 139-177

Persistent link: https://www.econbiz.de/10012167057

Aktuelle Steuerrechtsentwicklungen im Ausland - Überblick und Auswirkungen auf deutsche Unternehmen

Birnbaum, Kirsten - In: Internationales Steuerrecht am Scheideweg, (pp. 61-78). 2018

Persistent link: https://www.econbiz.de/10011901822

International taxation and the location of inventive activity

Hines, James R.; Jaffe, Adam B. - In: International taxation and multinational activity, (pp. 201-226). 2002

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Fixing the system : an analysis of alternative proposals for the reform of international tax

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Persistent link: https://www.econbiz.de/10010256990

The consequences of the 2017 US international tax reform : a survey of the evidence

Dharmapala, Dhammika - 2023

The 2017 US tax legislation - widely referred to as the Tax Cut and Jobs Act (TCJA) - fundamentally transformed the US system of international taxation. It ostensibly ended worldwide taxation but introduced, for instance, a new tax on "Global Intangible Low-Taxed Income" (GILTI). This paper...

Persistent link: https://www.econbiz.de/10014442439

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