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~isPartOf:"Bilanz-, Prüfungs- und Steuerwesen"
~isPartOf:"National tax journal"
~subject:"Ausländische Tochtergesellschaft"
~subject:"Taxation procedure"
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Ausländische Tochtergesellschaft
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income shifting
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Bilanz-, Prüfungs- und Steuerwesen
National tax journal
OECD/G20 Base Erosion and Profit Shifting Project
182
OECD/G20 base erosion and profit shifting project
125
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ECONIS (ZBW)
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The elasticity of taxable income in the presence of intertemporal income shifting
Gorry, Aspen
;
Hubbard, R. Glenn
;
Mathur, Aparna
- In:
National tax journal
74
(
2021
)
1
,
pp. 45-73
Persistent link: https://www.econbiz.de/10012548863
Saved in:
2
An assessment of global formula apportionment
Mooij, Ruud A. de
;
Liu, Li
;
Prihardini, Dinar
- In:
National tax journal
74
(
2021
)
2
,
pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
Saved in:
3
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
Saved in:
4
Internationale Gewinnabgrenzung bei der Geschäftstätigkeit über Betriebstättenstrukturen : eine betriebswirtschaftliche Analyse im Kontext europäischer und internationaler Harmonis...
Heyd, Steffen
-
2014
Persistent link: https://www.econbiz.de/10013438272
Saved in:
5
Tax policy and the efficiency of U.S. direct investment abroad
Desai, Mihir A.
;
Foley, C. Fritz
;
Hines, James R.
- In:
National tax journal
64
(
2011
)
4
,
pp. 1055-1082
Persistent link: https://www.econbiz.de/10009557983
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