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Essays on the impact of international taxation and bilateral treaties on multinational firm activity
Merlo, Valeria - 2011
Persistent link: https://www.econbiz.de/10009528801
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Corporate taxes and the location of intellectual property
Griffith, Rachel; Miller, Helen; O'Connell, Martin - 2011
Persistent link: https://www.econbiz.de/10009242892
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The impact of controlled foreign company legislation on real investments abroad : a two-dimensional regression discontinuity design
Egger, Peter; Wamser, Georg - 2011
Persistent link: https://www.econbiz.de/10009260018
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Corporate tax payments under formulary apportionment : evidence from the financial reports of 50 major US multinational firms
Clausing, Kimberly A.; Lahav, Yaron - In: Journal of international accounting auditing & taxation 20 (2011) 2, pp. 97-105
Persistent link: https://www.econbiz.de/10009309494
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Schwerpunktthema: Internationale Unternehmensbesteuerung
2011
Persistent link: https://www.econbiz.de/10009310347
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Corporate and international taxation : analyses and reforms
Garner, Allison S. (contributor) - 2011
Persistent link: https://www.econbiz.de/10009488651
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The EU apportionment formula : insights from a business case
Roggeman, Annelies; Verleyen, Isabelle; Van … - 2011
Persistent link: https://www.econbiz.de/10009491372
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Taxing mobile capital and profits : the Nordic welfare states
Schjelderup, Guttorm - 2015
Persistent link: https://www.econbiz.de/10011391640
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Immobilizing corporate income shifting : should it be safe to strip in the harbor?
Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm - 2015
Persistent link: https://www.econbiz.de/10011391648
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
Persistent link: https://www.econbiz.de/10011392137