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  • Search: subject:"Profit shifting"
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Year of publication
Subject
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Gewinnverlagerung 1,566 Income shifting 1,556 Steuervermeidung 921 Tax avoidance 916 Multinationales Unternehmen 894 Transnational corporation 870 Internationales Steuerrecht 690 International tax law 678 Steuererhebungsverfahren 508 Taxation procedure 508 Corporate taxation 495 Unternehmensbesteuerung 494 OECD-Staaten 471 OECD countries 470 G20 countries 387 G20-Staaten 387 profit shifting 352 Dispute settlement 340 Konfliktregelung 340 Körperschaftsteuer 287 Theorie 287 Corporate income tax 284 Theory 282 Welt 277 World 273 Auslandsinvestition 200 Foreign investment 198 Transfer pricing 195 Verrechnungspreis 192 Steuerwettbewerb 175 Tax competition 173 Steueroase 141 Tax haven 137 Doppelbesteuerung 130 Double taxation 128 Profit shifting 122 EU countries 118 EU-Staaten 118 Deutschland 110 tax avoidance 108
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Online availability
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Free 947 Undetermined 566 CC license 17
Type of publication
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Book / Working Paper 1,409 Article 470 Journal 2 Other 1
Type of publication (narrower categories)
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Graue Literatur 569 Non-commercial literature 569 Working Paper 518 Article in journal 389 Aufsatz in Zeitschrift 389 Arbeitspapier 370 Amtsdruckschrift 132 Government document 132 Hochschulschrift 57 Aufsatz im Buch 39 Book section 39 Thesis 24 Aufsatzsammlung 20 Collection of articles of several authors 19 Sammelwerk 19 Konferenzschrift 16 Article 12 Conference paper 12 Konferenzbeitrag 12 Research Report 9 Bericht 7 Collection of articles written by one author 6 Sammlung 6 Amtliche Publikation 5 Conference proceedings 5 Conference Paper 4 research-article 4 Systematic review 3 Übersichtsarbeit 3 Fachkunde 2 Interview 2 Preprint 2 Advisory report 1 Festschrift 1 Forschungsbericht 1 Gesetz 1 Gutachten 1 Kommentar 1 Law 1
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Language
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English 1,701 German 97 Undetermined 74 French 6 Spanish 5 Polish 2 Czech 1 Italian 1 Norwegian 1 Portuguese 1
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Author
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Schindler, Dirk 50 Haufler, Andreas 46 Janský, Petr 46 Schjelderup, Guttorm 46 Spengel, Christoph 45 Riedel, Nadine 39 Fuest, Clemens 33 Langenmayr, Dominika 28 Wamser, Georg 26 Overesch, Michael 25 Mardan, Mohammed 23 Garcia-Bernardo, Javier 22 Dischinger, Matthias 21 Schmidt-Eisenlohr, Tim 18 Zucman, Gabriel 18 Heckemeyer, Jost H. 17 Klemm, Alexander 17 Nicolay, Katharina 17 Bilicka, Katarzyna 16 Liu, Li 16 Nusser, Hannah 16 Wier, Ludvig 16 Johannesen, Niels 15 Klassen, Kenneth J. 15 Palanský, Miroslav 14 Alstadsæter, Annette 13 De Simone, Lisa 13 Dharmapala, Dhammika 13 Finke, Katharina 13 Merlo, Valeria 13 Mooij, Ruud A. de 13 Panteghini, Paolo 13 Krautheim, Sebastian 12 Stöwhase, Sven 12 Vay, Heiko 12 Hebous, Shafik 11 Hindriks, Jean 11 Toubal, Farid 11 Büttner, Thiess 10 Dutt, Verena K. 10
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Institution
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OECD 343 CESifo 15 National Bureau of Economic Research 14 Saïd Business School, Oxford University 12 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 11 Zentrum für Europäische Wirtschaftsforschung (ZEW) 8 Verlag Dr. Kovač 5 C.E.P.R. Discussion Papers 4 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 3 Institutt for foretaksøkonomi, Norges Handelshøyskole (NHH) 3 Linde Verlag 3 Organisation for Economic Co-operation and Development 3 Stiftung Familienunternehmen 3 Universität Mannheim 3 International Fiscal Association / Congress <73., 2019, London> 2 Internationale Vereinigung für Steuerrecht 2 Polski Instytut Ekonomiczny 2 Verlag Dr. Otto Schmidt 2 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 2 Zentrum für Europäische Wirtschaftsforschung 2 arqus - Arbeitskreis Quantitative Steuerlehre 2 Australien / Auditor General 1 Bank für Internationalen Zahlungsausgleich / Währungs- und Wirtschaftsabteilung 1 Center for European, Governance and Economic Development Research (CeGE), Wirtschaftswissenschaftliche Fakultät 1 Center for Globalization and Europeanization of the Economy (CeGE), Georg-August-Universität 1 Centre d'Économie de la Sorbonne, Université Paris 1 (Panthéon-Sorbonne) 1 Centre for Development Economics, Delhi School of Economics 1 Centro de Estudios Monetarios Latinoamericanos (CEMLA) 1 Deutsche Bundesbank 1 Deutsches Wissenschaftliches Institut der Steuerberater 1 Deutsches Wissenschaftliches Institut der Steuerberater / Symposium <2015, Berlin> 1 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 1 Deutschland / Deutscher Bundestag / Fraktion Die Linke. 1 Dipartimento di Scienze Economiche e Aziendali, Università degli Studi di Pavia 1 Directorate-General Economic and Financial Affairs, European Commission 1 Eberhard Karls Universität Tübingen 1 Economics Department, University of Strathclyde 1 Erasmus Research Institute of Management 1 Erich Schmidt Verlag 1 European Commission / Directorate-General for Economic and Financial Affairs 1
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Published in...
All
OECD/G20 Base Erosion and Profit Shifting Project 209 OECD/G20 base erosion and profit shifting project 125 CESifo working papers 70 CESifo Working Paper 66 Working paper 43 CESifo Working Paper Series 35 International tax and public finance 28 National tax journal 24 ZEW Discussion Papers 24 Working paper / World Institute for Development Economics Research 18 WIDER Working Paper 17 Discussion paper 16 IES working paper 16 Journal of public economics 16 World tax journal : WTJ 15 IES Working Paper 14 NBER working paper series 14 ZEW discussion papers 14 Working Papers / Saïd Business School, Oxford University 12 WU international taxation research paper series : research papers 11 ZEW - Centre for European Economic Research Discussion Paper 11 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 10 Munich Discussion Paper 10 Münchener Wirtschaftswissenschaftliche Beiträge : VWL ; discussion papers 10 NBER Working Paper 10 The accounting review : a publication of the American Accounting Association 10 Discussion Papers in Economics 9 Discussion papers / CEPR 9 Research Paper 9 Research paper 9 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 9 Working paper / National Bureau of Economic Research, Inc. 8 arqus Discussion Paper 8 Cahiers de droit fiscal international 7 Discussion paper / Department of Business and Management Science 7 International Tax and Public Finance 7 Series on international taxation 7 Economics letters 6 IMF working papers 6 Journal of accounting & economics 6
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Source
All
ECONIS (ZBW) 1,605 EconStor 175 RePEc 96 Other ZBW resources 5 BASE 1
Showing 1,611 - 1,620 of 1,882
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Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
2014
This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the...
Persistent link: https://www.econbiz.de/10012449462
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Internationale Gewinnabgrenzung bei der Geschäftstätigkeit über Betriebstättenstrukturen : eine betriebswirtschaftliche Analyse im Kontext europäischer und internationaler Harmonisierungsbestrebungen
Heyd, Steffen - 2014
Persistent link: https://www.econbiz.de/10013438272
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Anwendungsmöglichkeiten ökonomischer Modelle im Rahmen der Profit Split Methode
Breuer, Markus - 2014
Persistent link: https://www.econbiz.de/10013265878
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A Staged Service Innovation Model
Song, Michael; Di Benedetto, C. Anthony; Song, Lisa - 2014
Drawing from the new product development (NPD) literature, service quality literature (SERVQUAL), and empirically grounded research with 53 service innovation decision makers, we develop a staged service innovation model (SIM) for decision makers. We tested the model using empirical data from...
Persistent link: https://www.econbiz.de/10014041390
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Cross-Jurisdictional Income Shifting and Tax Enforcement : Evidence from Public versus Private Multinationals
Beuselinck, Christof - 2014
This paper examines the impact of tax enforcement and public listing status on income shifting by multinational corporations (MNCs). For a sample of over 8,000 subsidiaries that are majority-owned by 959 European MNCs over the period 1998-2009, we find strong evidence of income shifting from...
Persistent link: https://www.econbiz.de/10013045695
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The Effects of Multinationals? Profit Shifting Activities on Real Investments
Overesch, Michael - 2007
profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the … presence of profit shifting activities of multinational companies. As profit shifting opportunities constitute a competitive …
Persistent link: https://www.econbiz.de/10010297971
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Profit Shifting by Multinationals: Indirect Evidence from European Micro Data
Dischinger, Matthias - 2007
We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed … profit shifting evidence. Furthermore, the results suggest an overall shift of profits out of the European Union. In addition …, we provide evidence that a higher parent's ownership share of its subsidiary leads to intensified profit shifting …
Persistent link: https://www.econbiz.de/10010427505
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Profit Shifting in the EU: Evidence from Germany
Weichenrieder, Alfons - CESifo - 2007
The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical … consistent with profit shifting behavior. For profitable affiliates that are directly owned by a foreign investor the evidence …
Persistent link: https://www.econbiz.de/10005094317
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The Effects of Multinationals? Profit Shifting Activities on Real Investments
Overesch, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2007
profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the … presence of profit shifting activities of multinational companies. As profit shifting opportunities constitute a competitive …
Persistent link: https://www.econbiz.de/10005098280
Saved in:
Cover Image
Profit Shifting by Multinationals: Indirect Evidence from European Micro Data
Dischinger, Matthias - Volkswirtschaftliche Fakultät, … - 2007
We provide indirect empirical evidence of profit shifting behavior by multinational enterprises. This issue is analyzed … profit shifting evidence. Furthermore, the results suggest an overall shift of profits out of the European Union. In addition …, we provide evidence that a higher parent's ownership share of its subsidiary leads to intensified profit shifting …
Persistent link: https://www.econbiz.de/10005187306
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