Ortmann, Regina; Simons, Dirk; Voeller, Dennis - 2021
fair share of taxes. A reform of international business taxation that includes new profit allocation rules as well as the … introduction of minimum taxation is being considered as a problem mitigating mechanism. We analyze theoretically the real effects … of the aforementioned tax reform, i.e., MNEs' adjustments of production and sales decisions. Our findings show that the …