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Year of publication
Subject
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Group taxation 382 Konzernbesteuerung 373 Körperschaftsteuer 163 Corporate income tax 162 Multinationales Unternehmen 160 Transnational corporation 148 Unternehmensbesteuerung 145 Corporate taxation 144 Deutschland 143 Germany 133 Theorie 121 Theory 120 Steuererhebungsverfahren 86 Taxation procedure 86 Verrechnungspreis 70 Transfer pricing 69 Konzern 63 Corporate group 54 Steuerwettbewerb 54 Tax competition 54 EU countries 53 EU-Staaten 53 Doppelbesteuerung 50 Double taxation 50 Steuerwirkung 50 Tax effects 48 EU tax law 45 EU-Steuerrecht 45 Steuerrecht 41 Außensteuerrecht 38 Cross-border taxation 38 Internationales Steuerrecht 37 Organschaft 32 International tax law 29 Steuerreform 29 Gewinnverlagerung 27 Income shifting 27 Tax reform 27 Steuerplanung 26 Tax planning 25
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Online availability
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Free 143 Undetermined 36 CC license 4
Type of publication
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Book / Working Paper 244 Article 147
Type of publication (narrower categories)
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Graue Literatur 112 Non-commercial literature 112 Working Paper 98 Arbeitspapier 94 Article in journal 89 Aufsatz in Zeitschrift 89 Hochschulschrift 57 Aufsatz im Buch 52 Book section 52 Thesis 35 Collection of articles of several authors 12 Sammelwerk 12 Konferenzschrift 7 Aufsatzsammlung 4 Conference proceedings 4 Bibliografie enthalten 3 Bibliography included 3 Festschrift 3 Handbook 3 Handbuch 3 Article 2 Case study 2 Fallstudie 2 Ratgeber 2 Bibliografie 1 Biografie 1 Collection of articles written by one author 1 Conference paper 1 Guidebook 1 Konferenzbeitrag 1 Sammlung 1
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Language
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English 232 German 155 Undetermined 5
Author
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Schjelderup, Guttorm 19 Runkel, Marco 16 Raimondos-Møller, Pascalis 14 Nielsen, Søren Bo 13 Niemann, Rainer 11 Bettendorf, Leon 10 Horst, Albert van der 10 Martini, Jan T. 9 Simons, Dirk 9 Wagener, Andreas 9 Mooij, Ruud A. de 8 Gresik, Thomas A. 7 Riedel, Nadine 7 Homburg, Stefan 6 Oestreicher, Andreas 6 Becker, Johannes 5 Eichner, Thomas 5 Fuest, Clemens 5 Hundsdoerfer, Jochen 5 Keser, Claudia 5 Kimpel, Gerrit 5 Overesch, Michael 5 Pethig, Rüdiger 5 Sansing, Richard C. 5 Spengel, Christoph 5 Weiner, Joann Martens 5 Wrede, Matthias 5 Bäumer, Michaela 4 Büttner, Thiess 4 Dahle, Claudia 4 Devereux, Michael P. 4 Eberhartinger, Eva 4 Eichfelder, Sebastian 4 Gordon, Roger H. 4 Hechtner, Frank 4 Hey, Johanna 4 Kaminski, Bert 4 Liesegang, Caterina 4 Loretz, Simon 4 Luporini, Annalisa 4
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Institution
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Verlag Dr. Kovač 4 Institut Finanzen und Steuern 2 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 2 National Bureau of Economic Research 2 Peter Lang GmbH 2 CESifo 1 Erich Schmidt Verlag 1 Institut der Wirtschaftsprüfer in Deutschland 1 Institut for Nationaløkonomi <Kopenhagen> 1 Internationale Vereinigung für Steuerrecht 1 Martin-Luther-Universität Halle-Wittenberg 1 Max-Planck-Institut für Steuerrecht und Öffentliche Finanzen 1 Nomos Verlagsgesellschaft 1 Saïd Business School, Oxford University 1 Springer Fachmedien Wiesbaden 1 Symposium für Otto H. Jacobs zum 65. Geburtstag <2004, Mannheim> 1 Symposium für Ulrich Schreiber zum 65. Geburtstag <2015, Mannheim> 1 University of Toronto / Institute for Policy Analysis 1 Universität Hamburg 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1 Wiener Symposion zum Unternehmenssteuerrecht <1, 2011, Wien> 1 World Institute for Development Economics Research 1 Zentrum für Europäische Wirtschaftsforschung (ZEW) 1 arqus - Arbeitskreis Quantitative Steuerlehre 1
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Published in...
All
CESifo working papers 21 CESifo Working Paper Series 10 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 10 Working paper 10 Betriebs-Berater : BB 7 International tax and public finance 7 National tax journal 7 IFSt-Schrift 6 Working paper series 6 Konzernsteuerrecht : national - international 5 Bilanz-, Prüfungs- und Steuerwesen 4 CESifo Working Paper 4 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 4 Der Betrieb 4 Modernisierung des Unternehmenssteuerrechts 4 SpringerLink / Bücher 4 Steuer, Wirtschaft und Recht : SWR 4 WU international taxation research paper series : research papers 4 Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag 3 European economic review : EER 3 Europäische Hochschulschriften / 5 3 Grundfragen der Gruppenbesteuerung 3 Hefte zur internationalen Besteuerung 3 Internationale Steuerlehre, Steuerrecht und Wirtschaftsprüfung 3 Research 3 Schriften zum Unternehmensrecht mitsamt seinen ökonomischen Bezügen 3 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 3 Steuerberater-Jahrbuch 2011/2012 : zugleich Bericht über den 63. Fachkongress der Steuerberater, Köln, 11. und 12. Oktober 2011 3 Unternehmensbesteuerung : Festschrift für Norbert Herzig zum 65. Geburtstag 3 arqus Discussion Paper 3 Arqus Quantitative Tax Research Discussion Paper 2 BestMasters 2 Betriebswirtschaftliche Forschung und Praxis : BFuP 2 CPB discussion paper 2 Cahiers de droit fiscal international 2 Die Betriebswirtschaft : DBW 2 Discussion paper 2 Discussion paper / Centre for Economic Policy Research 2 Discussion paper / NHH, Department of Economics 2 Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics 2
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Source
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ECONIS (ZBW) 377 RePEc 8 EconStor 6
Showing 1 - 50 of 391
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Reallocating taxing rights and online trade : pillar one as a partial formula apportionment
Mukunoki, Hiroshi; Okoshi, Hirofumi; Schindler, Dirk - 2025
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Unveiling the variation in corporate tax base distribution under the formulary apportionment
Mlčúchová, Markéta - In: Danube : law and economics review 15 (2024) 3, pp. 203-220
This paper reflects the tabled novel framework for corporate taxation in the European Union, founded on the Formulary Apportionment methodology and envisaged inclusion of intangible assets in the allocation formula. The objective is to simulate the variation between the currently used Separate...
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Proposal for "Business in Europe: Framework for Income Taxation" (BEFIT) : a wrong turn in the right direction
Michel, Bob; Schultz, Alison; Millán, Lucas - 2024
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Formulary apportionment in BEFIT : a path to fair corporate taxation
Palanský, Miroslav; Schultz, Alison - 2024
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Rationalizing formula apportionment
Becker, Johannes - 2024
Many federal tax systems employ formula apportionment to allocate the taxable profits of large businesses to the federal subunits, where the subunits' specific tax rates are then applied. The formulas - such as the one recently proposed by the EU Commission and the one agreed upon by the...
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Corporate taxation in the European Union : the role of intangibles in the formulary apportionment
Mlčúchová, Markéta - In: Národohospodářský obzor : časopis věnovaný … 23 (2023) 3, pp. 181-201
This paper seeks to contribute to the current debate on EU-wide corporate taxation, steered by the impending Proposal by the European Commission on a new framework for the taxation of income of businesses in Europe. The objective of this paper is to verify whether the inclusion of intangible...
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Has the time come for excess profit taxes?
Hebous, Shafik - 2023
Excess profit taxes (EPTs) emerge as an option to contribute to the extra needed revenues, avoiding a general increase in corporate tax rates, while having the prospect to serve as a gateway to converge toward a permanent efficient rent tax instaed of the corporate income tax. General unilateral...
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The impact of organisational structures on management compensation packages and investment decisions : a principal-agent approach investigating formula apportionment and separate accounting
Çelebi, Hülya - In: International journal of economics and business … 29 (2025) 1, pp. 51-78
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Das Sondersteuerrecht verbundener Unternehmen
Schildgen, Frederik; Hey, Johanna - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015200752
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Bilanzierungskonkurrenzen bei mehrstöckigen Personengesellschaften
Benke, Maximilian - 2022
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Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison
Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290
The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...
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Taxing multinational enterprises : a theory-based approach to reform
Richter, Wolfram F. - 2022
Almost 140 countries have agreed to reallocate the rights to tax international corporate profits and to introduce minimum tax rates. The agreed plan is the product of pragmatism and a search for consensus, but ambitious. It includes steps towards unitary taxation to be established by a...
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Die ertragsteuerliche Organschaft an der Schnittstelle zur Verschmelzung von Kapitalgesellschaften : eine normative Analyse zur steuerneutralen Verlustnutzung innerhalb von Kapitalgesellschaftskonzernen
Schaumberger, Marcus - 2024
Um in Abwesenheit eines Konzernsteuerrechts eine steuersubjektübergreifende Verrechnung von Gewinnen und Verlusten innerhalb eines Konzerns zu gewährleisten, wurde die ertragsteuerliche Organschaft eingeführt. Jedoch liegen die organschaftlichen Tatbestandsvoraussetzungen nicht immer zwischen...
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Fairness in Apportionment
Neubauer, Michael - 2021
We show that under suitable assumption on the number of states and the distribution of the population numbers of the states, bias of various methods of apportionment can be quantified. We also discuss the frequency of quota violations and occurrences of the Alabama Paradox. The results provide...
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Taxing the residual profit of multinational enterprises : a critique of formulaic apportionment and a proposal
Richter, Wolfram F. - 2021
According to plans put forward by the OECD/G20 Inclusive Framework on BEPS, a share of residual profit earned by eligible MNEs is to be taxed by market jurisdictions. For this purpose, revenue-based formulaic apportionment of residual profit is proposed. This note argues against the use of a...
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From Separate Accounting to Formula Apportionment : Analysis in a Dynamic Framework
Radulescu, Doina - 2021
This paper analyzes the switch from Separate Accounting to Formula Apportionment in a dynamic framework. The model features both purely domestic corporations and a domestic multinational which invests at home and abroad as well as a purely foreign corporation and a foreign multinational which...
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Tax Competition with Formula Apportionment : The Interaction between Tax Base and Sharing Mechanism
Kolmar, Martin; Wagener, Andreas - 2021
The EU Commission is advocating a common consolidated tax base for the corporate income tax, accompanied by a revenue sharing mechanism based on formula apportionment. We analyse tax competition in such a regime, focussing on the interaction between the definition of the tax base and the...
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The Choice of Apportionment Factors Under Formula Apportionment
Runkel, Marco; Schjelderup, Guttorm - 2021
This paper investigates the choice of apportionment factors under a corporate tax system of Formula Apportionment. In contrast to perceived wisdom, we show that the apportionment formula contains both mobile (capital) and immobile (labor) factors if jurisdictions are granted full fiscal autonomy...
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Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - 2021
For mitigating the problems of transfer pricing formula apportionment (FA) is discussed intensively. However, FA could even be more harmful than transfer pricing because income shifting would require changing economic decisions instead of just taking advantage of accounting options. We analyze...
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Multijurisdictional Firms and Governments' Strategies Under Alternative Tax Designs
Gérard, Marcel - 2021
Conducted in a framework which embodies tax-shifting opportunities, risk of losses and possibility of interjurisdictional loss-offset, this paper investigates a reform of multijurisdictional enterprises taxation, a move from Separate Accounting to Formulary Apportionment. Findings are summarised...
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Relative Performance Evaluation in a Multi-Plant Firm
Luporini, Annalisa - 2021
We analyze optimal compensation schedules for the directors of two plants belonging to the same owner and producing the same good but serving geographically differentiated markets. Since the outcome of each director depends on his own effort and on a random variable representing market...
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Profit Tax Competition and Formula Apportionment
Pethig, Rudiger; Wagener, Andreas - 2021
We analyse tax competition with corporate income taxes in a common market where tax revenues are allocated according to an apportionment formula. Generally, tax competition is sharper (i.e., equilibrium tax rates are lower) the more tax-elastic is the apportionment formula. This depends on the...
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Formula Apportionment in the European Union : A Dream Come True or the Eu's Worst Nightmare?
Weiner, Joann Martens - 2021
The European Commission recently endorsed a future company tax policy that would allow companies to consolidate their tax bases and apportion the income across the EU using an allocation mechanism. This policy would replace the separate accounting method with formula apportionment of EU group...
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Formula Apportionment and Transfer Pricing Under Oligopolistic Competition
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - 2021
This paper demonstrates that under conditions of imperfect (oligopolistic) competition, a transition from separate accounting (SA) to formula apportionment (FA) does not eliminate the problem of profit shifting via transfer pricing. In particular, if affiliates of a multinational firm face...
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An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment
Gordon, Roger H.; Wilson, John D. - 2021
This paper examines how corporate taxation of multijurisdictional firms using formula apportionment affects the incentives faced by individual firms and individual states. We find that formula apportionment creates factor price distortions which vary in general among firms within a state, and in...
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Auswirkungen umwandlungssteuerrechtlicher Vorgänge auf die körperschaftsteuerliche Organschaft
Klauck, Jérôme - 2023
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What factors entice states to manipulate corporate income tax apportionment formulas?
Deskins, John; Hill, Brian C. - In: Public finance review : PFR 51 (2023) 5, pp. 669-687
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Auswirkungen umwandlungssteuerrechtlicher Vorgänge auf die körperschaftsteuerliche Organschaft
Klauck, Jérôme - 2023 - 1. Auflage
Die Schnittstelle von Umstrukturierungen und Organschaft ist von herausragender praktischer und wissenschaftlicher Relevanz. Dieses komplexe Themengebiet ist insbesondere in Ermangelung gesetzlicher Regelungen regelmäßig Gegenstand verschiedenster Auseinandersetzungen zwischen Unternehmen und...
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Formulary apportionment in the European Union : future research agenda
Mlčúchová, Markéta - In: Economics and business review 9 (2023) 3, pp. 124-152
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Steuerliche Organschaften in (gemischten) Restrukturierungs- und Insolvenzverfahren
Kümpel, Jeremias - 2023
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State Corporation Tax Income Apportionment Formulas
Li, Junyi - 2020
Single-factor apportionment becomes more widely used. When we consider the single-factor apportionment, there are some good and bad sides. It can improve employment rate and property investment. However, it may not be good indicator of revenue actually earned. States can let companies use...
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An Assessment of Global Formula Apportionment
De Mooij, Ruud A. - 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...
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Implementing Apportionment
Chao, Bernard - 2019
On August 15, 2019, Time Warner filed a petition with the United States Supreme Court seeking to vacate a $139.8 million damages verdict. That amount represents approximately 5% of Time Warner's monthly subscriber revenue ($1.37 per subscriber per month). Time Warner argues that this award is...
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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...
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Profit-sharing rules and the taxation of multinational Internet platforms
Bloch, Francis; Demange, Gabrielle - 2019
This paper analyzes taxation of an Internet platform attracting users from different jurisdictions. When corporate income tax rates are different in the two jurisdictions, the platform distorts prices and outputs in order to shift profit to the low-tax country. We analyze the comparative statics...
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Group approach and separate entity approach in domestic and international tax law
Hey, Johanna; Schnitger, Arne; Casey, Niall; Voje, Jasna - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013287869
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Das Sondersteuerrecht verbundener Unternehmen
Schildgen, Frederik; Hey, Johanna - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013258959
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Die Abschöpfung durch die Kartellgeldbuße : Auswirkungen im Kartell-, Steuer- und Organhaftungsrecht
Wienke, Christian - 2022 - 1. Auflage
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Investment incentives and tax competition under the Allowance for Growth and Investment (AGI)
Kari, Seppo; Laitila, Jussi; Ropponen, Olli - 2018
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The Taxation of Permanent Establishments : A Critical Analysis of the Authorised OECD Approach and Its Implementation in German Tax Law under Specific Consideration of the Challenges Imposed to the PE Concept by the Digitalisation of the Economy
Hentschel, Sven - 2021 - 1st ed. 2021.
Fundamentals of the Taxation of Permanent Establishments -- The Attribution of Profits to Permanent Establishments -- Digitalisation of the Economy and Its Implications for the PE Concept -- Adapting the International Corporate Tax System to the Digitalisation of the Economy.
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An assessment of global formula apportionment
Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - In: National tax journal 74 (2021) 2, pp. 431-465
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The taxation of permanent establishments : a critical analysis of the authorised OECD approach and its implementation in German Tax Law under specific consideration of the challenges imposed to the PE concept by the digitalisation of the economy
Hentschel, Sven - 2021
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LG Köln bestätigt die DVFA-Empfehlungen für Unternehmensbewertungen als Methode zur Ermittlung des Verkehrswerts der Aktien
Aders, Christian; Muxfeld, Dennis - In: Corporate finance : Finanzierung, Kapitalmarkt, … 12 (2021) 7/8, pp. 233-236
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Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis; Demange, Gabrielle - In: International tax and public finance 28 (2021) 4, pp. 855-889
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A Model of Endogenous Apportionment
Kikuchi, Kazuya - 2017
In this study, we examine a model of endogenous apportionment. Society determines by majority vote the allocation of weights in a council (or parliament) of state representatives. Each citizen decides his vote by considering which allocation induces a higher chance that the council will make his...
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Formula Apportionment : Factor Allocation and Tax Avoidance
Eichfelder, Sebastian - 2017
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change...
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2017
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change...
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
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Evolutionary tax competition with formulary apportionment
Wagener, Andreas - 2017
Evolutionary stability is a necessary condition for imitative dynamics of policy learning and innovation to come to a rest. We apply this concept to profit tax competition in a regime where a common and consolidated profit tax base for multi-jurisdictional firms is divided among governments...
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Reforming multinational corporate income taxation in the European Union : the transition from separate accounting to formula apportionment from a tax competition perspective
Liesegang, Caterina - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012197647
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