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Income shifting as an aspect of tax avoidance : evidence from U.S. multinational corporations
Cordis, Adriana S.; Kirby, Chris - In: Review of Pacific Basin financial markets and policies 21 (2018) 1, pp. 1-53
Persistent link: https://www.econbiz.de/10011809702
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Tax-haven investors and corporate profitability : evidence of profit shifting by German affiliates of multinational firms
Godar, Sarah - In: FinanzArchiv : European journal of public finance 77 (2021) 4, pp. 345-375
Persistent link: https://www.econbiz.de/10012813919
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The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A. - In: National tax journal 69 (2016) 4, pp. 905-934
Persistent link: https://www.econbiz.de/10011620377
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Interest deductions in a multijurisdictional world
Desai, Mihir A.; Dharmapala, Dhammika - 2015
distortions and to problems of "base erosion and profit shifting," they have the potential disadvantage of restricting other …
Persistent link: https://www.econbiz.de/10010518795
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Interest deductions in a multijurisdictional world
Desei, Mihir A.; Dharmapala, Dhammika - In: National tax journal 68 (2015) 3, pp. 653-680
Persistent link: https://www.econbiz.de/10011404509
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BEPS konkret und weitere Entwicklungen im deutschen Steuerrecht
Oestreicher, Andreas (ed.); Bednar, Gerhild (contributor) - 2018 - 1. Auflage
Persistent link: https://www.econbiz.de/10011889409
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Profit shifting during foreign tax holidays
Chow, Travis K.; Hoopes, Jeffrey L.; Maydew, Edward L. - In: The accounting review : a publication of the American … 98 (2023) 4, pp. 115-142
Persistent link: https://www.econbiz.de/10014340350
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Pennies from haven : wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
Persistent link: https://www.econbiz.de/10013284087
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Is it just luring reported profit? : the case of European patent boxes
Köthenbürger, Marko; Liberini, Federica; Stimmelmayr, … - 2018
property (IP). This paper assesses the quantitative impact of patent box regimes on profit shifting by multinational … profit compared to their counterparts with no IP ownership. Patent boxes do not only lure reported profit. The pre-tax profit …
Persistent link: https://www.econbiz.de/10011853292