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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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The effect of financial constraints on income shifting by U.S. multinationals
Dyreng, Scott D.; Markle, Kevin S. - In: The accounting review : a publication of the American … 91 (2016) 6, pp. 1601-1627
Persistent link: https://www.econbiz.de/10011621127
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Fixing the system : an analysis of alternative proposals for the reform of international tax
Grubert, Harry; Altshuler, Rosanne - In: National tax journal 66 (2013) 3, pp. 671-711
Persistent link: https://www.econbiz.de/10010256990
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Foreign taxes and the growing share of U.S. multinational company income abroad : profits, not sales, are being globalized
Grubert, Harry - 2012
Persistent link: https://www.econbiz.de/10012800598
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Do US pharmaceutical companies strategically shift income to international affiliates?
Brajcich, Andrew M.; Friesner, Dan; Schibik, Tim J. - In: Multinational business review 24 (2016) 1, pp. 8-24
Persistent link: https://www.econbiz.de/10011575445
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The U.S. state experience under formulary apportionment : are there lessons for international reform?
Clausing, Kimberly A. - In: National tax journal 69 (2016) 2, pp. 353-385
Persistent link: https://www.econbiz.de/10011590597
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Japanese multinational corporations and corporate tax change
Jarallah, Shaif; Ben Ammar, Mouldi; Al-Kwifi, Osama Sam - In: Journal for global business advancement : JGBA 14 (2021) 6, pp. 732-749
Persistent link: https://www.econbiz.de/10013353165
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Does tax enforcement disparately affect domestic versus multinational corporations around the world?
De Simone, Lisa; Stomberg, Bridget; Williams, Brian - In: Contemporary accounting research : the journal of the … 40 (2023) 4, pp. 2816-2845
Persistent link: https://www.econbiz.de/10014443127
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Gewinnverschiebungen über die Grenze
Seidel, Gernot - 1971
Persistent link: https://www.econbiz.de/10000046222