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  • Search: subject:"Formula aportionment"
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CCCTB 1 Capital structure 1 Corporate income tax 1 Corporate taxation 1 Debt financing 1 Effective tax rate 1 Formula aportionment 1 Fremdkapital 1 Gewinnverlagerung 1 Group taxation 1 Income shifting 1 Kapitalstruktur 1 Konzernbesteuerung 1 Körperschaftsteuer 1 Leasing 1 Multinationales Unternehmen 1 Profit shifting 1 Steuerplanung 1 Tax planning 1 Theorie 1 Theory 1 Transnational corporation 1 Unternehmensbesteuerung 1
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Kiesewetter, Dirk 1 Steigenberger, Tobias 1 Stier, Matthias 1
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Journal of business economics : JBE 1
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Did you mean: subject:"formula apportionment" (461 results)
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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
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