Similar Search Results

The treatment of tax incentives under Pillar Two

Ferreira Liotti, Belisa; Ndubai, Joy Waruguru; Wamuyu, Ruth - In: Transnational corporations : investment and development 29 (2022) 2, pp. 25-46

Persistent link: https://www.econbiz.de/10013499684

The impact of corporate income tax on R&D of multinational entities : an impact analysis of separate taxation and CCCTB

Celebi, Hulya; Hodžić, Sabina - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 17-32

The significant contribution of R&D to economic development and sustainability has been shown by various studies. Therefore, governments offer different fiscal instruments to attract R&D, especially regarding multinational entities (MNEs). One of the fiscal instruments are tax incentives for...

Persistent link: https://www.econbiz.de/10011818177

Die Nutzung von immateriellen Wirtschaftsgütern im Zusammenhang mit europäischen IP-Steueroasen

Vilsmeier, Rudolf - 2016 - 1. Auflage

Persistent link: https://www.econbiz.de/10013433894

Intellectual property rights, market structure, and transnational corporations in developing countries

Fink, Carsten - 2000

Persistent link: https://www.econbiz.de/10001461562

North-South models of intellectual property rights : an empirical critique

Park, Walter Ginn - In: Review of world economics 148 (2012) 1, pp. 151-180

Persistent link: https://www.econbiz.de/10009541195

Trade credit and taxes

Desai, Mihir A.; Foley, C. Fritz; Hines, James R. - 2012

Persistent link: https://www.econbiz.de/10009553023

Trade credit and taxes

Desai, Mihir A.; Foley, C. Fritz; Hines, James R. - In: The review of economics and statistics 98 (2016) 1, pp. 132-139

Persistent link: https://www.econbiz.de/10011477101

Interest allocation rules, financing patterns, and the operations of US multinationals

Froot, Kenneth - In: The effects of taxation on multinational corporations, (pp. 277-307). 1995

Persistent link: https://www.econbiz.de/10001292091

Corporate taxation and firm-specific determinants of capital structure : evidence from the UK and US multinational firms

Ali, Sarmad; Rangone, Adalberto; Farooq, Muhammad - In: Journal of risk and financial management : JRFM 15 (2022) 2, pp. 1-17

panel dataset of multinational firms based in the UK and USA over the period 2011-2019. We show a positive and significant …

Persistent link: https://www.econbiz.de/10012820677

Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals

Froot, Kenneth; Hines Jr., James R. - 2021

This paper examines the impact of the 1986 change in U.S. interest allocation rules on the investment and financing decisions of American multinationals. The 1986 change reduced the tax deductibility of the interest expenses of firms with excess foreign tax credits. The resulting increase in the...

Persistent link: https://www.econbiz.de/10013223330