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International tax planning under the destination-based cash flow tax
Auerbach, Alan J.; Devereux, Michael P.; Keen, Michael; … - In: National tax journal 70 (2017) 4, pp. 783-801
Persistent link: https://www.econbiz.de/10011833734
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Designing international tax reform : lessons from TCJA
Herzfeld, Mindy - In: International tax and public finance 28 (2021) 5, pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
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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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Quantifying international tax avoidance : a review of the academic literature
Riedel, Nadine - In: Review of economics 69 (2018) 2, pp. 169-181
Persistent link: https://www.econbiz.de/10012010177
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Tax haven incorporation and financial reporting transparency
Lewellen, Christina M. - In: Review of accounting studies 28 (2023) 3, pp. 1811-1855
Persistent link: https://www.econbiz.de/10014383877
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Fiscal consolidation with tax evasion and corruption
Pappa, Euē; Sajedi, Rana; Vella, Eugenia - In: Journal of international economics 96 (2015), pp. 56-75
Persistent link: https://www.econbiz.de/10011387745
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Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi; Okoshi, Hirofumi - In: International tax and public finance 28 (2021) 5, pp. 1188-1210
Persistent link: https://www.econbiz.de/10012703904
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Tax avoidance and companies' opacity : a theoretical approach
Sá, Cristina; Alves, Helena - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 421-434). 2022
Persistent link: https://www.econbiz.de/10013449212
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The EU directive against tax avoidance (ATAD-1)
Greggi, Marco - 2019
Persistent link: https://www.econbiz.de/10013179664
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Moderated mediation effects of corporate social responsibility performance on tax avoidance : evidence from China
Mao, Chih-Wen; Wu, Wen-chieh Jack - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 1/2, pp. 90-107
Persistent link: https://www.econbiz.de/10012173940