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International profit shifting within multinationals : a multi-country perspective

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Profit-splitting rules and the taxation of multinational digital platforms

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Faire und effiziente Unternehmensbesteuerung : international geplante Maßnahmen und national umsetzbare Reformvorschläge gegen Gewinnverkürzung und Gewinnverlagerung

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Chains of ownership, regional tax competition, and foreign direct investment

Desai, Mihir A.; Foley, C. Fritz; Hines, James R. - 2002

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Chains of ownership, regional tax competition, and foreign direct investment

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Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment

Desai, Mihir A.; Foley, C. Fritz; Hines Jr., James R. - 2021

This paper considers the effect of taxation on the location of foreign direct investment (FDI) and taxable income reported by multinational firms with particular attention to the regional dynamics of tax competition and the role of chains of ownership. Confidential affiliate-level data are used...

Persistent link: https://www.econbiz.de/10013239947