Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Dirk Kiesewetter, Tobias Steigenberger, Matthias Stier
| Year of publication: |
December 2018
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| Authors: | Kiesewetter, Dirk ; Steigenberger, Tobias ; Stier, Matthias |
| Published in: |
Journal of business economics : JBE. - Berlin : Springer-Verlag GmbH Germany, ISSN 0044-2372, ZDB-ID 201074-4. - Vol. 88.2018, 9, p. 1029-1060
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| Subject: | Effective tax rate | CCCTB | Formula aportionment | Tax planning | Profit shifting | Debt financing | Leasing | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Fremdkapital | Unternehmensbesteuerung | Corporate taxation | Kapitalstruktur | Capital structure | Theorie | Theory | Konzernbesteuerung | Group taxation | Steuerplanung | Körperschaftsteuer | Corporate income tax |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11573-018-0891-y [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011928642