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Did the tax cuts and jobs act reduce profit shifting by US multinational companies?
Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022
Persistent link: https://www.econbiz.de/10013341814
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Tax-related accounting restatements and tax contingency reporting
Tanyi, Paul N.; Klaus, J. Philipp; Burton, Hughlene A. - In: Advances in taxation 27 (2020), pp. 43-72
Persistent link: https://www.econbiz.de/10012391923
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Profit shifting before and after the tax cuts and jobs act
Clausing, Kimberly A. - In: National tax journal 73 (2020) 4, pp. 1233-1265
Persistent link: https://www.econbiz.de/10012590770
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Capital structure and taxation of companies operating within national and multinational corporate groups : evidence from the Visegrad Group of countries
Kluzek, Marta; Schmidt-Jessa, Katarzyna - In: Journal of business economics and management 23 (2022) 2, pp. 451-481
The aim of this study is to review the level of debt and the impact of taxation on the capital structure of companies operating within national and multinational corporate groups in the countries of the Visegrad Group. In the research, financial data was used from 2012-2018 regarding entities...
Persistent link: https://www.econbiz.de/10013259024
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Tax consolidation and the structure of corporate groups : evidence from the Japanese tax reform 2002
Onji, Kazuki - 2011
Persistent link: https://www.econbiz.de/10009524376
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The investment effect of taxation : evidence from a corporate tax kink
Brockmeyer, Anne - In: Fiscal studies : the journal of the Institute for … 35 (2014) 4, pp. 477-509
Persistent link: https://www.econbiz.de/10011280971
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Corporate behavioral responses to the TCJA for tax years 2017-2018
Dowd, Tim A.; Giosa, Christopher; Willingham, Thomas - In: National tax journal 73 (2020) 4, pp. 1109-1134
Persistent link: https://www.econbiz.de/10012590752
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Zur Durchsetzung der Einmalbesteuerung deutscher Körperschaftsgewinne : Strategien zur Vermeidung der im deutschen Körperschaftsteuersystem angelegten Benachteiligung ausländischer...
Seiler, Hans-Werner - 2000
Die Anrechnung der Körperschaftsteuer auf die Einkommensteuer wird im deutschen Vollanrechnungssystem nur den unbeschränkt steuerpflichtigen Steuerinländern gewährt. Der Anrechnungsausschluß für die übrigen Steuerpflichtigen kann aber umgangen werden. Das sogenannte Dividendenstripping...
Persistent link: https://www.econbiz.de/10011964347
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Tax bunching by owners of small corporations
Bettendorf, Leon; Lejour, Arjan; Riet, Maarten van't - In: De economist : Netherlands economic review ; quarterly … 165 (2017) 4, pp. 411-438
Persistent link: https://www.econbiz.de/10011942614