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Transfer pricing audits in China

Li, Jian; Paisey, Alan - 2007

Persistent link: https://www.econbiz.de/10003355527

Extensive and intensive investment and the dead weight loss of corporation taxation

Keuschnigg, Christian (contributor) - 2006

Persistent link: https://www.econbiz.de/10003356041

Besteuerung und Finanzierung im internationalen Konzern

Petri, Simone - 2006

Persistent link: https://www.econbiz.de/10003280495

Do multinationals "misuse" corporate income-tax holidays? : an analysis based on Hungarian balance-sheet figures

Szanyi, Miklós - 2005

Persistent link: https://www.econbiz.de/10003315201

Foreign ownership and corporate income taxation : an empirical evaluation

Huizinga, Harry; Nicodème, Gaëtan - In: European economic review : EER 50 (2006) 5, pp. 1223-1244

Persistent link: https://www.econbiz.de/10003338861

How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? : An analysis based on German multinationals

Fuest, Clemens (contributor); Hemmelgarn, Thomas (contributor) - 2006

This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU wide tax base and on the distribution of the tax base between the EU member countries. We use a combined dataset of Deutsche Bundesbank’s Foreign Direct Investment data (MiDi)...