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Business groups, taxes and accruals management
Beuselinck, Christof (contributor); Deloof, Marc (contributor) - 2006
Persistent link: https://www.econbiz.de/10003388592
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Earnings management in business groups : tax incentives or expropriation concealment?
Beuselinck, Christof; Deloof, Marc - In: The international journal of accounting : TIJA 49 (2014) 1, pp. 27-52
Persistent link: https://www.econbiz.de/10010336903
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The EU apportionment formula : insights from a business case
Roggeman, Annelies; Verleyen, Isabelle; Van … - 2011
Persistent link: https://www.econbiz.de/10009491372
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An empirical investigation into the design of an EU apportionment formula related to profit generating factors
Roggeman, Annelies; Verleyen, Isabelle; Van … - 2012
Persistent link: https://www.econbiz.de/10009664963
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Impact of a common corporate tax base on the effective tax burden in Belgium
Roggeman, Annelies; Verleyen, Isabelle; Van … - In: Journal of business economics and management 15 (2014) 3, pp. 530-543
Persistent link: https://www.econbiz.de/10010376585
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Did the economic impact of a common consolidated Corporate Tax Base (CCCTB) affect the voting behaviour of the members of the European Parliament?
Roggeman, Annelies; Verleyen, Isabelle; Van … - In: De economist : Netherlands economic review ; quarterly … 163 (2015) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10011414052
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An ex-ante assessment of the AGI : firm-level evidence from Belgian tax return data
Buyl, Pieter; Roggeman, Annelies; Verleyen, Isabelle - In: CESifo economic studies : a joint initiative of the … 68 (2022) 1, pp. 46-72
Persistent link: https://www.econbiz.de/10012876568
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The Eu apportionment formula : insights from a business case
Roggeman, Annelies; Verleyen, Isabelle; Van … - In: Journal of business economics and management 14 (2013) 2, pp. 235-251
Persistent link: https://www.econbiz.de/10009738896
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The impact of thin capitalization rules on subsidiary financing : evidence from Belgium
Goyvaerts, Dave; Roggeman, Annelies - In: De economist : quarterly review of the Royal … 168 (2020) 1, pp. 23-51
Persistent link: https://www.econbiz.de/10012223817
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Do SMEs face a higher tax burden? : evidence from Belgian tax return data
Buyl, Pieter; Roggeman, Annelies - In: Prague economic papers : a bimonthly journal of … 28 (2019) 6, pp. 729-747
Persistent link: https://www.econbiz.de/10012158836