Search Results - subject:"Profit allocation"

Taxing Multinational Enterprises: A Theory-Based Approach to Reform

Richter, Wolfram F. - 2022

Almost 140 countries have agreed to reallocate the rights to tax international corporate profits and to introduce minimum tax rates. The agreed plan is the product of pragmatism and a search for consensus, but ambitious. It includes steps towards unitary taxation to be established by a...

Persistent link: https://www.econbiz.de/10014290029

Granting Market Countries the Right to Tax Profit without Physical Nexus

Richter, Wolfram F. - 2022

More than 130 countries have accepted the OECD invitation to reform the taxation of multinational enterprises (MNEs). One of two reform pillars aims at granting market countries the right to tax supernormal ("residual") profit without requiring physical nexus. This paper examines the method of...

Persistent link: https://www.econbiz.de/10013177590

Taxing multinational enterprises : a theory-based approach to reform

Richter, Wolfram F. - 2022

Persistent link: https://www.econbiz.de/10013463290

An original solution to agency issues among preWWI Paris-listed firms : the statutory rule of profit allocation

Bonhoure, Emilie - 2021

Persistent link: https://www.econbiz.de/10012434660

Exploring residual profit allocation

Beer, Sebastian; Mooij, Ruud A. de; Hebous, Shafik; … - 2020

Schemes of residual profit allocation (RPA) tax multinationals by allocating their 'routine' profits to countries in …

Persistent link: https://www.econbiz.de/10012251292

A reply to Ponte et al (2016) Supply chain collaboration: Some comments on the nucleolus of the beer game

Müller, David - In: Journal of Industrial Engineering and Management (JIEM) 11 (2018) 3, pp. 528-534

Purpose: The aim of the paper is to pick up the result of a previously published paper in order to deepen the discussion. We analyze the solution against the background of some well-known concepts and we introduce a newer one. In doing so we would like to inspire the further discussion of supply...

Persistent link: https://www.econbiz.de/10011939396

A reply to Mueller (2018) Supply chain collaboration: Further insights into incentive alignment in the Beer Game scenario

Ponte, Borja; Fernández, Isabel; Rosillo, Rafael; … - In: Journal of Industrial Engineering and Management (JIEM) 11 (2018) 3, pp. 535-541

profit allocation with the aim of aligning incentives in collaborative supply chains. Design/methodology/approach: Through … incentive alignment, and specifically profit allocation, is essential to ensure the long-term sustainability of collaborative …

Persistent link: https://www.econbiz.de/10011939397

A reply to Ponte et al (2016) Supply chain collaboration : some comments on the nucleolus of the beer game

Müller, David - In: Journal of industrial engineering and management : JIEM 11 (2018) 3, pp. 528-534

Persistent link: https://www.econbiz.de/10011921448

A reply to Mueller (2018) Supply chain collaboration : further insights into incentive alignment in the Beer Game scenario

Ponte, Borja; Fernández, Isabel; Rosillo, Rafael; … - In: Journal of industrial engineering and management : JIEM 11 (2018) 3, pp. 535-541

Persistent link: https://www.econbiz.de/10011921867

Supply chain collaboration: A game-theoretic approach to profit allocation

Ponte, Borja; Fernández, Isabel; Rosillo, Rafael; … - In: Journal of Industrial Engineering and Management (JIEM) 9 (2016) 5, pp. 1020-1034

Purpose: This paper aims to develop a theoretical framework for profit allocation, as a mechanism for aligning … drawbacks derived from classical solutions to the profit allocation problem. Real-world collaborative supply chains need of … requires an appropriate scheme. Within this framework, profit allocation is essential. …

Persistent link: https://www.econbiz.de/10011939319