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Corporate profit tax, managerial delegation and multinational firm's transfer pricing
Wu, Di; Wang, Leonard F. S.; Ma, Jie - In: Metroeconomica : international review of economics 75 (2024) 3, pp. 326-338
Persistent link: https://www.econbiz.de/10014558866
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Does state control affect managerial incentives? : Evidence from China's publicly listed firms
Chen, Lin; Su, Dongwei - In: Journal of business economics and management 10 (2009) 4, pp. 291-311
Persistent link: https://www.econbiz.de/10003944172
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Profit shifting and investment effects : the implications of zero-taxable profits
Köthenbürger, Marko; Mardan, Mohammed; Stimmelmayr, … - In: Journal of public economics 173 (2019), pp. 96-112
Persistent link: https://www.econbiz.de/10012160518
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Taxing the residual profit of multinational enterprises : a critique of formulaic apportionment and a proposal
Richter, Wolfram F. - 2021
According to plans put forward by the OECD/G20 Inclusive Framework on BEPS, a share of residual profit earned by … profit is proposed. This note argues against the use of a rule requiring the multilateral assessment of MNEs’ worldwide … profit and recommends an alternative method of sharing taxing rights with market jurisdictions. The proposed method relies on …
Persistent link: https://www.econbiz.de/10012595108
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Handbuch variable Vergütung für Führungskräfte
Eckardstein, Dudo von (ed.) - 2001
Persistent link: https://www.econbiz.de/10001576720
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Transfer pricing, incentive compensation and tax avoidance in a multi-division firm
Choi, Yoon K.; Day, Theodore E. - In: Review of quantitative finance and accounting 11 (1998) 2, pp. 139-164
Persistent link: https://www.econbiz.de/10001490989
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A model of negotiated transfer pricing
Vaysman, Igor - In: Journal of accounting & economics 25 (1998) 3, pp. 349-384
Persistent link: https://www.econbiz.de/10001421426
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Steuerungs- und Anreizfunktion von Aktienplänen : eine vertragstheoretische Analyse
Tuschke, Anja - 1999
Persistent link: https://www.econbiz.de/10001395986
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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014
compensation to managers in low-tax jurisdictions, if payroll enters the FA formula. Managers in high-tax jurisdictions face the … opposite effect. Further, the composition of the compensation packages changes. Overall, net profit increases, because FA … offers potential for profit shifting. …
Persistent link: https://www.econbiz.de/10010375838
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Management incentives under formula apportionment : tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2014
compensation to managers in low-tax jurisdictions, if payroll enters the FA formula. Managers in high-tax jurisdictions face the … opposite effect. Further, the composition of the compensation packages changes. Overall, net profit increases, because FA … offers potential for profit shifting. …
Persistent link: https://www.econbiz.de/10010383849