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Gewinnverlagerung
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International tax and public finance
LIDAM discussion paper CORE
OECD/G20 Base Erosion and Profit Shifting Project
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Profit shifting of multinational entities : empirical analysis of fs, mergers & acquisitions and financing structures
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ECONIS (ZBW)
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1
Multinational taxation under pressure: the role of tax deductibility
Chen, Xuyang
;
Hindriks, Jean
-
2023
Persistent link: https://www.econbiz.de/10014252879
Saved in:
2
Substitution across profit shifting methods and the impact on thin capitalization rules
Goerdt, Gideon
;
Eggert, Wolfgang
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 581-599
Persistent link: https://www.econbiz.de/10013268116
Saved in:
3
The compliance dilemma of theglobal minimum tax
Hindriks, Jean
;
Nishimura, Yukihiro
-
2022
Persistent link: https://www.econbiz.de/10013179716
Saved in:
4
International enforcement cooperation and leadership against profit shifting
Chen, Xuyang
;
Hindriks, Jean
-
2021
Persistent link: https://www.econbiz.de/10012659937
Saved in:
5
Avoiding taxes : banks' use of internal debt
Reiter, Franz
;
Langenmayr, Dominika
;
Holtmann, Svea
- In:
International tax and public finance
28
(
2021
)
3
,
pp. 717-745
Persistent link: https://www.econbiz.de/10012545641
Saved in:
6
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:
7
Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi
;
Okoshi, Hirofumi
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1188-1210
Persistent link: https://www.econbiz.de/10012703904
Saved in:
8
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs
Hanappi, Tibor
;
González Cabral, Ana Cinta
- In:
International tax and public finance
29
(
2022
)
6
,
pp. 1495-1526
Persistent link: https://www.econbiz.de/10013541997
Saved in:
9
Designing international tax reform : lessons from TCJA
Herzfeld, Mindy
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
Saved in:
10
Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier
;
Janský, Petr
;
Tørsløv, Thomas
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
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