Narrow search
Showing 1 - 10 of 392,464
Cover Image
Currency denomination of intercompany debt and multinational taxes
O'Brian, Thomas J. - In: Journal of applied corporate finance : JACF 21 (2009) 3, pp. 86-94
Persistent link: https://www.econbiz.de/10003907207
Cover Image
The three parties in the race to the bottom : host governments, home governments and multinational companies
Altshuler, Rosanne (contributor); Grubert, Harry (contributor) - 2005
Most studies of tax competition and the race to the bottom focus on potential host countries competing for mobile capital, neglecting the role of corporate tax planning and of home governments that facilitate this planning. This neglect in part reflects the narrow view frequently taken of the...
Persistent link: https://www.econbiz.de/10003698539
Cover Image
Regional tax differences and multinational profits in Europe
Murphy, Alan - 2009
Persistent link: https://www.econbiz.de/10003843643
Cover Image
The three parties in the race to the bottom : host governments, home governments and multinational companies
Altshuler, Rosanne (contributor); Grubert, Harry (contributor) - 2005
Most studies of tax competition and the race to the bottom focus on potential host countries competing for mobile capital, neglecting the role of corporate tax planning and of home governments that facilitate this planning. This neglect in part reflects the narrow view frequently taken of the...
Persistent link: https://www.econbiz.de/10003297542
Cover Image
International transfer pricing and countervailing fiscal rules
Emmanuel, Clive R. - In: Internationales Management : Auswirkungen globaler …, (pp. 415-433). 1999
Persistent link: https://www.econbiz.de/10001403559
Cover Image
On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country
Leechor, Chad; Mintz, Jack M. - 1990
Persistent link: https://www.econbiz.de/10000801409
Cover Image
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10011443408
Cover Image
Deferral and the optimal taxation of international investment income
Rousslang, Donald J. - In: National tax journal 53 (2000) 3,1, pp. 589-600
Persistent link: https://www.econbiz.de/10001534889
Cover Image
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Spengel, Christoph - 1999
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10013428280