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Substance requirements in the international taxation of intangible capital : a double-edged sword?

Kartikeya Singh; Kallen, Cody; Mathur, Aparna - In: Public finance review : PFR 48 (2020) 2, pp. 139-177

Persistent link: https://www.econbiz.de/10012167057

Location-sector analysis of international profit shifting on a multilayer ownership-tax network

Nakamoto, Tembo; Rouhban, Odile; Ikeda, Yūichi - In: Evolutionary and institutional economics review 17 (2020) 1, pp. 219-241

Persistent link: https://www.econbiz.de/10012172567

Transnational expertise and the expansion of the international tax regime : imposing "acceptable" standards

Hearson, Martin - In: Review of international political economy : RIPE 25 (2018) 5, pp. 647-671

Persistent link: https://www.econbiz.de/10012008432

An assessment of global formula apportionment

Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - 2019

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative...