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~isPartOf:"World tax journal : WTJ"
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Search: subject_exact:"Income shifting"
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Gewinnverlagerung
30
Income shifting
30
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9
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Journal of public economics
World tax journal : WTJ
OECD/G20 Base Erosion and Profit Shifting Project
188
OECD/G20 base erosion and profit shifting project
125
CESifo working papers
64
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38
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Profit shifting of multinational entities : empirical analysis of fs, mergers & acquisitions and financing structures
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1
Home or away? : profit shifting with territorial taxation
Langenmayr, Dominika
;
Liu, Li
- In:
Journal of public economics
217
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014485696
Saved in:
2
The historical origins and current prospects of the multilateral tax convention
Avi-Yonah, Reuven S.
;
Lempert, Eran
- In:
World tax journal : WTJ
15
(
2023
)
3
,
pp. 379-411
Persistent link: https://www.econbiz.de/10014425590
Saved in:
3
Tax competition in the presence of profit shifting
Mongrain, Steeve
;
Oh, David
;
Van Ypersele, Tanguy
- In:
Journal of public economics
224
(
2023
),
pp. 1-11
Persistent link: https://www.econbiz.de/10014389067
Saved in:
4
The global minimum tax
Johannesen, Niels
- In:
Journal of public economics
212
(
2022
),
pp. 1-8
Persistent link: https://www.econbiz.de/10013369743
Saved in:
5
How to move forward with country-by-country reporting? : a qualitative content analysis of the stakeholders' comments in the OECD 2020 review
Müller, Raphael
;
Schoenrock, Miles
;
Spengel, Christoph
- In:
World tax journal : WTJ
14
(
2022
)
2
,
pp. 261-284
Persistent link: https://www.econbiz.de/10013347195
Saved in:
6
Is there an international minimum standard on tax treaty shopping after BEPS action 6? : some recent divergent trends
Martín Jiménez, Adolfo J.
- In:
World tax journal : WTJ
14
(
2022
)
3
,
pp. 451-488
Persistent link: https://www.econbiz.de/10013390665
Saved in:
7
Principal purpose test and customary international law : a note of caution
Galán, Alexis
;
García Antón, Ricardo
- In:
World tax journal : WTJ
14
(
2022
)
4
,
pp. 617-652
Persistent link: https://www.econbiz.de/10013461959
Saved in:
8
Preventing tax base erosion and profit shifting occasioned by offshore indirect transfer of assets : perspectives from Africa
Oguttu, Annet Wanyana
- In:
World tax journal : WTJ
14
(
2022
)
4
,
pp. 689-723
Persistent link: https://www.econbiz.de/10013461976
Saved in:
9
Immobilizing corporate income shifting : Should it be safe to strip in the harbor?
Gresik, Thomas A.
;
Schindler, Dirk
;
Schjelderup, Guttorm
- In:
Journal of public economics
152
(
2017
),
pp. 68-78
Persistent link: https://www.econbiz.de/10011823849
Saved in:
10
Income shifting as income creation?
Selin, Håkan
;
Simula, Laurent
- In:
Journal of public economics
182
(
2020
),
pp. 1-13
Persistent link: https://www.econbiz.de/10012583578
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