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~isPartOf:"The accounting review : a publication of the American Accounting Association"
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income shifting
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The accounting review : a publication of the American Accounting Association
OECD/G20 Base Erosion and Profit Shifting Project
188
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125
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ECONIS (ZBW)
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1
Cost structure and tax-motivated
income
shifting
McGuire, Sean T.
;
Rane, Scott G.
;
Weaver, Connie D.
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 435-456
Persistent link: https://www.econbiz.de/10014431558
Saved in:
2
Foreign employment,
income
shifting
, and tax uncertainty
Drake, Katharine D.
;
Goldman, Nathan C.
;
Murphy, Frank
- In:
The accounting review : a publication of the American …
97
(
2022
)
2
,
pp. 183-212
Persistent link: https://www.econbiz.de/10013198721
Saved in:
3
Aggressive tax avoiders : U.S. multinationals shifting domestic earnings to zero
Chen, Novia X.
;
Lehmer, Tiana
- In:
The accounting review : a publication of the American …
96
(
2021
)
5
,
pp. 181-206
Persistent link: https://www.econbiz.de/10012643670
Saved in:
4
Profit shifting during foreign tax holidays
Chow, Travis K.
;
Hoopes, Jeffrey L.
;
Maydew, Edward L.
- In:
The accounting review : a publication of the American …
98
(
2023
)
4
,
pp. 115-142
Persistent link: https://www.econbiz.de/10014340350
Saved in:
5
Implicit corporate taxes and
income
shifting
Markle, Kevin S.
;
Mills, Lilian F.
;
Williams, Braden
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 315-342
Persistent link: https://www.econbiz.de/10012254269
Saved in:
6
Tax and nontax incentives in
income
shifting
: evidence from shadow insurers
Hepfer, Bradford F.
;
Wilde, Jaron H.
;
Wilson, Ryan J.
- In:
The accounting review : a publication of the American …
95
(
2020
)
4
,
pp. 219-262
Persistent link: https://www.econbiz.de/10012297248
Saved in:
7
Flexibility in
income
shifting
under losses
Hopland, Arnt O.
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
- In:
The accounting review : a publication of the American …
93
(
2018
)
3
,
pp. 163-183
Persistent link: https://www.econbiz.de/10011880589
Saved in:
8
Unprofitable affiliates and
income
shifting
behavior
De Simone, Lisa
;
Klassen, Kenneth J.
;
Seidman, Jeri K.
- In:
The accounting review : a publication of the American …
92
(
2017
)
3
,
pp. 113-136
Persistent link: https://www.econbiz.de/10011691529
Saved in:
9
R&D and the rising foreign profitability of U.S. multinational corporations
De Simone, Lisa
;
Huang, Jing
;
Krull, Linda K.
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 177-204
Persistent link: https://www.econbiz.de/10012254227
Saved in:
10
The effect of financial constraints on
income
shifting
by U.S. multinationals
Dyreng, Scott D.
;
Markle, Kevin S.
- In:
The accounting review : a publication of the American …
91
(
2016
)
6
,
pp. 1601-1627
Persistent link: https://www.econbiz.de/10011621127
Saved in:
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