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subject:"income shifting"
~isPartOf:"Accounting and business research"
~subject:"Multinationales Unternehmen"
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income shifting
Multinationales Unternehmen
Transnational corporation
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Capital income tax
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Cost of capital
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Eigenkapital
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Gewinnverlagerung
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Income shifting
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Steuerpolitik
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Steuervermeidung
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US multinational corporations
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USA
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Unternehmensbesteuerung
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implied cost of equity capital
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multinational firms
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profit shifting
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tax avoidance
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Alexander, Anna
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Accounting and business research
CESifo working papers
58
Working paper
35
CESifo Working Paper Series
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National tax journal
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Working paper / World Institute for Development Economics Research
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Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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IMF working papers
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Applied economics letters
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FinanzArchiv : public finance analysis
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Forum der internationalen Besteuerung
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Profit shifting of multinational entities : empirical analysis of fs, mergers & acquisitions and financing structures
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Series on international taxation
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arqus Discussion Paper
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BGPE discussion paper : Bavarian graduate program in economics
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CESifo DICE report : journal for institutional comparisons
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
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Cahiers de droit fiscal international
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The effect of income shifting on the implied cost of equity capital : evidence from US multinational corporations
Richardson, Grant
;
Taylor, Grantley
;
Obaydin, Ivan
; …
- In:
Accounting and business research
51
(
2021
)
4
,
pp. 347-389
Persistent link: https://www.econbiz.de/10012586950
Saved in:
2
Corporate tax reforms and tax-motivated profit shifting : evidence from the EU
Alexander, Anna
;
De Vito, Antonio
;
Jacob, Martin
- In:
Accounting and business research
50
(
2020
)
4
,
pp. 309-341
Persistent link: https://www.econbiz.de/10012226406
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