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Profit Shifting and Offshoring in the New International Tax Regime (Presentation Slides)
Kysar, Rebecca M. - 2018
This presentation examines the profit shifting and offshoring incentives in the new international tax regime. It … concludes that the new regime makes policy choices that unnecessarily incentivize the offshoring of real assets, while largely …
Persistent link: https://www.econbiz.de/10012919814
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Unfollow the money : mapping the micro agents of international tax
Stausholm, Saila; Garcia-Bernardo, Javier - In: Review of international political economy 31 (2024) 4, pp. 1197-1219
Persistent link: https://www.econbiz.de/10015055281
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Hide-and-seek : can tax treaties reveal offshore wealth?
Lee, Jeong Dae - 2019
Persistent link: https://www.econbiz.de/10012147220
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The Changing ‘landscape’ of Sovereignty Viewed Through the Lens of International Tax : Reterritorialising the Offshore
Lythgoe, Gail - 2021
This paper reviews the ‘gaps’ that allow for the creation of the ‘offshore’ in international law and argue these are instead constituted by constraints on our spatial imaginary of law than by any ‘real’ gaps between state-jurisdictions. The modern practices of sovereignty by states...
Persistent link: https://www.econbiz.de/10013310712
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Taxes and haven activities : evidence from linguistic cues
Law, Kelvin K. F.; Mills, Lillian F. - In: The accounting review : a publication of the American … 97 (2022) 5, pp. 349-375
Persistent link: https://www.econbiz.de/10013419025
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The effect of transfer pricing and tax haven on cross-border acquisition
Kurniawan, Lilik Adik; Wardhani, Ratna - In: International journal of trade and global markets 15 (2022) 1, pp. 3-11
Persistent link: https://www.econbiz.de/10012887857
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Tax havens under international pressure : how do they react?
Pieretti, Patrice; Pulina, Giuseppe - 2015
Persistent link: https://www.econbiz.de/10011289234
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Should U.S. and global regulators take a bigger tax bite out of technology companies? : a case on Apple's international tax minimization and reporting strategies
Holtzblatt, Mark A.; Geekie, John; Tschakert, Norbert - In: Issues in accounting education 31 (2016) 1, pp. 133-148
Persistent link: https://www.econbiz.de/10011490368
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Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends
Arnold, Brian J. (contributor) - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002377832
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Limits on the use of low-tax regimes by multinational businesses : current measures and emerging trends
Arnold, Brian J. (ed.) - 2001
Persistent link: https://www.econbiz.de/10001598782