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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 1,851 - 1,860 of 1,882
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Corporate taxation, profit shifting, and the efficiency of public input provision
Haufler, Andreas; Schjelderup, Guttorm - 1999
Persistent link: https://www.econbiz.de/10001411447
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Corporate tax systems and cross country profit shifting
Haufler, Andreas; Schjelderup, Guttorm - 1999
Persistent link: https://www.econbiz.de/10000168423
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Nutzung von Sozialleistungen und Steuerminimierung unter dem Einfluß der Globalisierung
Schreier, Claus-Dieter; Thommen, Jean-Paul - In: Sozialer Fortschritt : unabhängige Zeitschrift für … 47 (1998) 9/10, pp. 223-229
Persistent link: https://www.econbiz.de/10001398447
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State and provincial corporate tax planning : income shifting ans sales apportionment factor management
Klassen, Kenneth J.; Shackelford, Douglas A. - In: Journal of accounting & economics 25 (1998) 3, pp. 385-406
Persistent link: https://www.econbiz.de/10001421429
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Rent taxation when cost transfers are possible, but costly
Halvorsen, Hilde E. - 1998
Persistent link: https://www.econbiz.de/10000992376
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Intra-firm trade and exchange rate risk
Broll, Udo - In: Trade, growth and economic policy in open economies : …, (pp. 93-98). 1998
Persistent link: https://www.econbiz.de/10001300196
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The revenue consequences of using formula apportionment to calculate US and foreign-source income : a firm-level analysis
Shackelford, Douglas A. - In: International tax and public finance 5 (1998) 1, pp. 41-59
Persistent link: https://www.econbiz.de/10001235550
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Insecure property rights and government ownership of firms
Che, Jiahua - In: The quarterly journal of economics 113 (1998) 2, pp. 467-496
Persistent link: https://www.econbiz.de/10001239861
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Möglichkeiten der Gewinnverlagerung ins Ausland
Schwenke, Michael - In: Betriebs-Berater : BB 53 (1998) 51, pp. 2604-2617
Persistent link: https://www.econbiz.de/10001254395
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International transfer pricing and income shifting : evidence from the UK
Oyelere, Peter B.; Emmanuel, Clive R. - In: European accounting review 7 (1998) 4, pp. 623-635
Persistent link: https://www.econbiz.de/10001253157
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