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Eignung des Country-by-Country Reportings zur Prüfung von Verrechnungspreisen
Matuszak, Violetta - 2015
Persistent link: https://www.econbiz.de/10013265884
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Auslegungs- und Zweifelsfragen bei der Anwendung der neuen Anti-Treaty-Shopping-Vorschrift §50d Abs. 3 EStG
Gruschla, Benjamin - 2013
Persistent link: https://www.econbiz.de/10013265875
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Effective tax rates under IP tax planning
Evers, Lisa; Spengel, Christoph - 2014
-group contract R&D. In doing so, we draw upon the methodology put forward by Devereux and Griffith and amend this model by …
Persistent link: https://www.econbiz.de/10010457918
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Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Kiesewetter, Dirk; Steigenberger, Tobias; Stier, Matthias - 2014
The European Commission has been supporting a transition from a system of separate accounting to a system of formula apportionment. In 2011, it presented a proposal for a council directive on a Common Consolidated Corporate Tax Base (CCCTB). Formula apportionment is often considered more...
Persistent link: https://www.econbiz.de/10010410351