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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
Persistent link: https://www.econbiz.de/10011590597
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Assessing U.S. global tax competitiveness after tax reform
Lyon, Andrew B.; McBride, William A. - In: National tax journal 71 (2018) 4, pp. 751-788
Persistent link: https://www.econbiz.de/10012036114
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The rise of the digital economy : rethinking the taxation of multinational enterprises
Ting, Antony; Gray, Sidney J. - In: Journal of international business studies : JIBS ; an … 50 (2019) 9, pp. 1656-1667
Persistent link: https://www.econbiz.de/10012136013
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The role of taxes in location and sourcing decisions
Wilson, G. Peter - In: Studies in international taxation, (pp. 195-234). 1993
Persistent link: https://www.econbiz.de/10001285863
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Emerging issues in taxing business in a global economy
Guttentag, Joseph - In: Taxing international business : emerging trends in APEC …, (pp. 67-84). 1997
Persistent link: https://www.econbiz.de/10001295498
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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
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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
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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
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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
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International tax and competitiveness aspects of fundamental tax reform
Merrill, Peter R. - In: Borderline case : international tax policy, corporate …, (pp. 87-107). 1997
Persistent link: https://www.econbiz.de/10001676441