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language:"eng"
~isPartOf:"LIDAM discussion paper CORE"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Steuervermeidung"
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Steuervermeidung
Gewinnverlagerung
13
Income shifting
13
Tax avoidance
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Multinationales Unternehmen
10
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10
income shifting
8
Theorie
6
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3
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1
Chow, Travis K.
1
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1
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1
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1
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1
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LIDAM discussion paper CORE
The accounting review : a publication of the American Accounting Association
OECD/G20 Base Erosion and Profit Shifting Project
179
OECD/G20 base erosion and profit shifting project
124
CESifo working papers
28
Working paper
18
National tax journal
11
IES working paper
9
International tax and public finance
9
Working paper / World Institute for Development Economics Research
8
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6
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
6
WU international taxation research paper series : research papers
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World tax journal : WTJ
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4
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4
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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3
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BIS quarterly review : international banking and financial market developments
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Contemporary accounting research : the journal of the Canadian Academic Accounting Association
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OECD Guidelines for the Testing of Chemicals, Section 2
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ECONIS (ZBW)
13
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13
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date (oldest first)
1
The compliance dilemma of theglobal minimum tax
Hindriks, Jean
;
Nishimura, Yukihiro
-
2022
Persistent link: https://www.econbiz.de/10013179716
Saved in:
2
Foreign employment, income shifting, and tax uncertainty
Drake, Katharine D.
;
Goldman, Nathan C.
;
Murphy, Frank
- In:
The accounting review : a publication of the American …
97
(
2022
)
2
,
pp. 183-212
Persistent link: https://www.econbiz.de/10013198721
Saved in:
3
International enforcement cooperation and leadership against profit shifting
Chen, Xuyang
;
Hindriks, Jean
-
2021
Persistent link: https://www.econbiz.de/10012659937
Saved in:
4
Why minimum corporate income taxation can make the high-tax countries worse off : the compliance dilemma
Hindriks, Jean
;
Nishimura, Yukihiro
-
2021
Persistent link: https://www.econbiz.de/10012623711
Saved in:
5
Aggressive tax avoiders : U.S. multinationals shifting domestic earnings to zero
Chen, Novia X.
;
Lehmer, Tiana
- In:
The accounting review : a publication of the American …
96
(
2021
)
5
,
pp. 181-206
Persistent link: https://www.econbiz.de/10012643670
Saved in:
6
Cost structure and tax-motivated income shifting
McGuire, Sean T.
;
Rane, Scott G.
;
Weaver, Connie D.
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 435-456
Persistent link: https://www.econbiz.de/10014431558
Saved in:
7
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
Saved in:
8
Implicit corporate taxes and income shifting
Markle, Kevin S.
;
Mills, Lilian F.
;
Williams, Braden
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 315-342
Persistent link: https://www.econbiz.de/10012254269
Saved in:
9
Tax and nontax incentives in income shifting : evidence from shadow insurers
Hepfer, Bradford F.
;
Wilde, Jaron H.
;
Wilson, Ryan J.
- In:
The accounting review : a publication of the American …
95
(
2020
)
4
,
pp. 219-262
Persistent link: https://www.econbiz.de/10012297248
Saved in:
10
Flexibility in income shifting under losses
Hopland, Arnt O.
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
- In:
The accounting review : a publication of the American …
93
(
2018
)
3
,
pp. 163-183
Persistent link: https://www.econbiz.de/10011880589
Saved in:
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