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~subject:"Gewinnverlagerung"
~subject:"Tax competition"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Formula apportionment"
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Gewinnverlagerung
Tax competition
Group taxation
82
Konzernbesteuerung
82
Corporate income tax
34
Körperschaftsteuer
34
Deutschland
30
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30
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3
Runkel, Marco
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Schjelderup, Guttorm
3
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2
Nielsen, Søren Bo
2
Anand, Bharat N.
1
Bloch, Francis
1
Büttner, Thiess
1
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Steigenberger, Tobias
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International tax and public finance
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FinanzArchiv : European journal of public finance
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Journal of international business studies : JIBS ; an official journal of the Academy of International Business
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ECONIS (ZBW)
19
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1
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:
2
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
Saved in:
3
Shifting MNE taxation from national to global profits : a radical reform long overdue
MacGaughey, Sara L.
;
Raimondos-Møller, Pascalis
- In:
Journal of international business studies : JIBS ; an …
50
(
2019
)
9
,
pp. 1668-1683
Persistent link: https://www.econbiz.de/10012136017
Saved in:
4
How accurately does the CCCTB apportionment formula allocate profits? : an evaluation of the European Commission proposal
Hundsdoerfer, Jochen
;
Wagner, Julia
- In:
Journal of business economics : JBE
90
(
2020
)
4
,
pp. 495-536
Persistent link: https://www.econbiz.de/10012226902
Saved in:
5
Public-input provision under formula apportionment
Matsumoto, Mutsumi
- In:
FinanzArchiv : European journal of public finance
72
(
2016
)
1
,
pp. 74-95
Persistent link: https://www.econbiz.de/10011477552
Saved in:
6
Can formula apportionment really prevent multinational enterprises from profit shifting? : the role of asset valuation, intragroup debt, and leases
Kiesewetter, Dirk
;
Steigenberger, Tobias
;
Stier, Matthias
- In:
Journal of business economics : JBE
88
(
2018
)
9
,
pp. 1029-1060
Persistent link: https://www.econbiz.de/10011928642
Saved in:
7
Asymmetric tax competition with formula apportionment
Wrede, Matthias
- In:
Letters in spatial and resource sciences : LSRS
7
(
2014
)
1
,
pp. 47-60
Persistent link: https://www.econbiz.de/10010242878
Saved in:
8
Strategic consolidation under formula apportionment
Büttner, Thiess
;
Riedel, Nadine
;
Runkel, Marco
- In:
National tax journal
64
(
2011
)
2
,
pp. 220-254
Persistent link: https://www.econbiz.de/10009558048
Saved in:
9
Corporate income taxation of multinationals in a general equilibrium model
Eichner, Thomas
;
Runkel, Marco
- In:
Journal of public economics
95
(
2011
)
7/8
,
pp. 723-733
Persistent link: https://www.econbiz.de/10009270518
Saved in:
10
Company taxation and tax spillovers : separate accounting versus formula apportionment
Nielsen, Søren Bo
;
Raimondos-Møller, Pascalis
; …
- In:
European economic review : EER
54
(
2010
)
1
,
pp. 121-132
Persistent link: https://www.econbiz.de/10003944524
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