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Taxing multinationals: the scope for enforcement cooperation
Hindriks, Jean; Nishimura, Yukihiro - 2020
Persistent link: https://www.econbiz.de/10012511898
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Profit-shifting from Czech multinational companies to European tax havens
Janský, Petr; Kokeš, Ondřej - In: Applied economics letters 23 (2016) 16/18, pp. 1130-1133
Persistent link: https://www.econbiz.de/10011701643
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Tax enforcement and corporate profit shifting
Baumann, Florian; Buchwald, Achim; Friehe, Tim; … - In: Applied economics letters 24 (2017) 13/15, pp. 902-905
Persistent link: https://www.econbiz.de/10011714392
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Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier; Janský, Petr; Tørsløv, Thomas - In: International tax and public finance 28 (2021) 6, pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
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The Corporate Tax Haven Index : a new geography of profit shifting
Ateş, Leyla; Cobham, Alex; Harari, Moran; Janský, Petr; … - In: Combating fiscal fraud and empowering regulators : …, (pp. 89-111). 2021
Persistent link: https://www.econbiz.de/10013184922
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix Sebastian; Neumeier, Florian - In: Journal of economic behavior & organization : JEBO 194 (2022), pp. 454-477
Persistent link: https://www.econbiz.de/10013193449
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The long way to tax transparency : lessons from the early publishers of country-by-country reports
Godar, Sarah; Aliprandi, Giulia; Faccio, Tommaso; … - In: International tax and public finance 31 (2024) 2, pp. 593-634
Persistent link: https://www.econbiz.de/10015056384
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Multinationals' sales and profit shifting in tax havens
Toubal, Farid; Laffitte, Sébastien - 2021
Persistent link: https://www.econbiz.de/10012696671
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Estimating an impact of base erosion and profit shifting (BEPS) countermeasures : a case of business group
Legenzova, Renata; Levišauskaitė, Kristina; Kundelis, … - In: Oeconomia Copernicana 8 (2017) 4, pp. 621-642
Persistent link: https://www.econbiz.de/10012229052
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Good havens! : tax-arbitrage and the Indian experience
Korivi, Sunder Ram - In: Research bulletin / The Institute of Cost Accountants … 41 (2015) 1, pp. 155-166
Persistent link: https://www.econbiz.de/10011420580