Similar Search Results

Narrow search

Corporate governance and cash policies of multinational corporations

Beuselinck, Christof; Deloof, Marc; Vanstraelen, Ann - 2011

Persistent link: https://www.econbiz.de/10009506767

Corporate governance and cash policies of multinational corporations

Beuselinck, Christof; Deloof, Marc; Vanstraelen, Ann - 2012

Persistent link: https://www.econbiz.de/10009511176

Cross-jurisdictional income shifting and tax enforcement : evidence from public versus private multinationals

Beuselinck, Christof; Deloof, Marc; Vanstraelen, Ann - In: Review of accounting studies 20 (2015) 2, pp. 710-746

Persistent link: https://www.econbiz.de/10011283641

Cross-Jurisdictional Income Shifting and Tax Enforcement : Evidence from Public versus Private Multinationals

Beuselinck, Christof - 2014

This paper examines the impact of tax enforcement and public listing status on income shifting by multinational corporations (MNCs). For a sample of over 8,000 subsidiaries that are majority-owned by 959 European MNCs over the period 1998-2009, we find strong evidence of income shifting from...

Persistent link: https://www.econbiz.de/10013045695