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A macroeconomic perspective on the challenges of taxing multinationals
Hebous, Shafik - In: Fiscal policy in a turbulent era : tectonic shifts, (pp. 73-84). 2024
Persistent link: https://www.econbiz.de/10014577822
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The Corporate Tax Haven Index : a new geography of profit shifting
Ateş, Leyla; Cobham, Alex; Harari, Moran; Janský, Petr; … - In: Combating fiscal fraud and empowering regulators : …, (pp. 89-111). 2021
Persistent link: https://www.econbiz.de/10013184922
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International profit shifting and multinational firms in developing countries
Fuest, Clemens; Hebous, Shafik; Riedel, Nadine - In: Critical issues in taxation and development, (pp. 145-166). 2013
Persistent link: https://www.econbiz.de/10009744262
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Base erosion, profit shifting, and tax revenue nexus : empirical evidence in Southeast Asian countries
Tran Trung Kien - In: Recent developments in Vietnamese business and finance, (pp. 27-42). 2021
Persistent link: https://www.econbiz.de/10012798444
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The impact of corporate income taxation on location choice of investments : separate accounting versus formula apportionment
Celebi, Hulya - In: The impact of globalization on international finance …, (pp. 1-14). 2018
This paper investigates the impact of separate accounting (SA) versus that of formula apportionment (FA) on investment decisions in high- and low-corporate income tax countries. As the investment decisions of multinational enterprises are commonly taken by managers and not by owners, the focus...
Persistent link: https://www.econbiz.de/10012233689
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Distortions caused by the use of arm's-length transfer prices
Harris, David G.; Sansing, Richard C. - In: Multijurisdictional tax issues : 1998 JATA Conference …, (pp. 40-50). 1998
Persistent link: https://www.econbiz.de/10001474077
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Extensive und intensive Investition und die Mehrbelastung der Gewinnsteuer
Keuschnigg, Christian - In: Finanzpolitik und Unternehmensentscheidung, (pp. 31 - 54). 2010
Persistent link: https://www.econbiz.de/10014564396
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OECD action plan in base erosion and profit shifting in taxation and the situation of Turkey
Cenikli, Elvan - In: Global challenges in public finance and international …, (pp. 104-118). 2019
Persistent link: https://www.econbiz.de/10012027735
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Asset specificity, international profit shifting, and investment decisions
Overesch, Michael; Schreiber, Ulrich - In: Internationale Aspekte der Unternehmensbesteuerung, (pp. 23-47). 2010
Persistent link: https://www.econbiz.de/10003938485
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The role of inter-company transfers of intangible assets in tax avoidance practices in Nigeria
Otusanya, Olatunde Julius - In: Tax justice and the political economy of global …, (pp. 181-207). 2013
Persistent link: https://www.econbiz.de/10009789680