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Taxing the financially integrated multinational firm

Johannesen, Niels - In: Journal of public economic theory 18 (2016) 4, pp. 487-510

Persistent link: https://www.econbiz.de/10011654818

Hosting multinationals: economic and fiscal implications

Egger, Peter; Köthenbürger, Marko - In: Aussenwirtschaft : schweizerische Zeitschrift für … 67 (2016) 1, pp. 45-66

Persistent link: https://www.econbiz.de/10011603201

International taxation in a changing landscape : Liber Amicorum in honour of Bertil Wiman

Monsenego, Jérôme (ed.); Bjuvberg, Jan (ed.); … - 2019

This book contains essays written in honour of Prof. Dr Bertil Wiman, a renowned tax scholar and much-appreciated teacher. Wiman is one of the founding members of EATLP, former chairman of EATLP and former vice president of IFA. The essays cover various topics in the field of international tax...

Persistent link: https://www.econbiz.de/10012053371

A fistful of dollars? : foreign sales platforms and profit shifting in tax havens

Laffitte, Sébastien; Toubal, Farid - 2019

Persistent link: https://www.econbiz.de/10012060391

Domestic and cross border spillover effects of corporate tax policy in Africa

Brun, Jean-François; Coulibaly, Seydou - 2019

Persistent link: https://www.econbiz.de/10012098966

Kapitalsteuerwettbewerb zwischen Nationalstaaten unter besonderer Berücksichtigung Deutschlands : eine empirische Analyse

Schwarz, Peter - 2007

Gegenstand der Untersuchung ist der zwischen Nationalstaaten sich intensivierende Steuerwettbewerb um mobiles Kapital. Es wird die Besteuerung von Kapitalgesellschaften sowie die Besteuerung von Zinserträgen privater Haushalte ökonometrisch analysiert. Zudem untersucht die Studie speziell am...

Persistent link: https://www.econbiz.de/10011942819

An assessment of global formula apportionment

Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - 2019

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative...

Persistent link: https://www.econbiz.de/10012112121

Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform

Bradley, Sebastien; Dauchy, Estelle; Hasegawa, Makoto - In: International tax and public finance 25 (2018) 3, pp. 581-630

Persistent link: https://www.econbiz.de/10012033106

Assessing U.S. global tax competitiveness after tax reform

Lyon, Andrew B.; McBride, William A. - In: National tax journal 71 (2018) 4, pp. 751-788

Persistent link: https://www.econbiz.de/10012036114

Tax treatment of interest for corporations

Marres, O. C. R. (ed.); Weber, Dennis (ed.) - 2012

Persistent link: https://www.econbiz.de/10011825337