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Tax havens and cross-border licensing
Choi, Jay Pil; Ishikawa, Jota; Okoshi, Hirofumi - 2019
Persistent link: https://www.econbiz.de/10012134942
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Cross-border loss offset and formulary apportionment : how do they affect multijurisdictional firm investment spending and interjurisdictional tax competition?
Gérard, Marcel; Weiner, Joann Martens - 2003
Motivated by the EU Commission s suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of...
Persistent link: https://www.econbiz.de/10011509337
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Cross-border loss offset and formulary apportionment : how do they affect multijurisdictional firm investment spending and interjurisdictional tax competition?
Gérard, Marcel; Weiner, Joann Martens - 2003
Motivated by the EU Commission's suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of...
Persistent link: https://www.econbiz.de/10001781481
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Tax Revenue Losses Through Cross-Border Loss Offset : An Insurmountable Hurdle for Formula Apportionment?
Mardan, Mohammed - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
Persistent link: https://www.econbiz.de/10012960117
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
Persistent link: https://www.econbiz.de/10011611957
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - In: European economic review : EER 102 (2018), pp. 188-210
Persistent link: https://www.econbiz.de/10011975579
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VAT and tax credits : a way to eliminate tax-evasive use of transfer prices?
Buus, Tomáš; Brada, Jaroslav - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 28-50
In this paper we compare income taxes to VAT and tax credits to tax deductions in terms of their ability to distort factor prices, provide fair taxation, avoid tax-evasive transfer pricing and induce Pareto improvement of tax policies. On the base of theoretical discussion and thought...
Persistent link: https://www.econbiz.de/10011459547
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Patent concentration, asymmetric information, and tax-motivated income shifting
Amberger, Harald; Osswald, Benjamin - 2020
We study the relation between patent concentration and tax-motivated income shifting. Using affiliate-level data for … European multinational corporations (MNCs) and employing the relative share of patents held by an MNC as a measure for patent … concentration, we predict and find that tax-motivated income shifting is increasing in the degree of patent concentration. This …
Persistent link: https://www.econbiz.de/10012302070
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Die Nutzung von immateriellen Wirtschaftsgütern im Zusammenhang mit europäischen IP-Steueroasen
Vilsmeier, Rudolf - 2016 - 1. Auflage
Persistent link: https://www.econbiz.de/10013433894