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~subject:"Multinationales Unternehmen"
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Multinationales Unternehmen
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1
Environmental taxation and profit-shifting activities
Levaggi, Rosella
;
Panteghini, Paolo
- In:
Ecological economics : the transdisciplinary journal of …
214
(
2023
),
pp. 1-7
Persistent link: https://www.econbiz.de/10014451978
Saved in:
2
An alternative measure of profit shifting and corporate income tax losses
Dobranschi, Marian
;
Nerudová, Danuše
;
Solilova, Veronika
- In:
Journal of multinational financial management
70/71
(
2023
),
pp. 1-20
Persistent link: https://www.econbiz.de/10014477346
Saved in:
3
Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies
Haufler, Andreas
;
Schindler, Dirk
- In:
European economic review : EER
155
(
2023
),
pp. 1-28
Persistent link: https://www.econbiz.de/10014438915
Saved in:
4
Corporate taxes and FDI in developing economies
Ngwaba, Chigozie Andy
- In:
International economics and economic policy
20
(
2023
)
4
,
pp. 613-633
Persistent link: https://www.econbiz.de/10014426455
Saved in:
5
Corporate taxation
Fuest, Clemens
;
Neumeier, Florian
- In:
Annual review of economics
15
(
2023
),
pp. 425-450
Persistent link: https://www.econbiz.de/10014429010
Saved in:
6
The interplay between tax havens, geographic disclosures and corporate tax avoidance : evidence from European Union
Kobbi-Fakhfakh, Sameh
- In:
Accounting, Economics, and Law : AEL ; a convivium
13
(
2023
)
4
,
pp. 417-456
Persistent link: https://www.econbiz.de/10014369689
Saved in:
7
Territorial tax reform and profit shifting by US and Japanese multinationals
Hasegawa, Makoto
- In:
National tax journal
76
(
2023
)
4
,
pp. 771-804
Persistent link: https://www.econbiz.de/10014504612
Saved in:
8
Home or away? : profit shifting with territorial taxation
Langenmayr, Dominika
;
Liu, Li
- In:
Journal of public economics
217
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014485696
Saved in:
9
Onshore and offshore profit shifting and tax revenue losses in the European Union
Nerudová, Danuše
;
Dobranschi, Marian
;
Solilova, Veronika
- In:
Economic modelling
119
(
2023
),
pp. 1-19
Persistent link: https://www.econbiz.de/10014248459
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10
Corporate effective tax rates for research and policy
Janský, Petr
- In:
Public finance review : PFR
51
(
2023
)
2
,
pp. 171-205
Persistent link: https://www.econbiz.de/10014233433
Saved in:
11
Exploring residual profit allocation
Beer, Sebastian
;
Mooij, Ruud A. de
;
Hebous, Shafik
; …
- In:
American economic journal
15
(
2023
)
1
,
pp. 70-109
Persistent link: https://www.econbiz.de/10014227808
Saved in:
12
Loss expectation and income shifting
Lee, Ye Ji
;
Yoo, Ji Seon
- In:
Journal of contemporary accounting & economics
19
(
2023
)
2
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014301939
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13
Fiscal consequences of corporate tax avoidance
Bilicka, Katarzyna
;
Dubinina, Evgeniya
;
Janský, Petr
-
2023
Persistent link: https://www.econbiz.de/10014307172
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14
Firm outward direct investment and multinational activity under domestic taxes
Fan, Haichao
;
Liu, Yu
;
Tian, Suhua
;
Wang, Xuan
- In:
Economic inquiry
61
(
2023
)
3
,
pp. 605-628
Persistent link: https://www.econbiz.de/10014308615
Saved in:
15
Investigating the impact of country-by-country reporting on effective tax rates : exploratory evidence from listed South African multinational groups
Thiart, Cara
- In:
South African journal of accounting research
36
(
2022
)
1
,
pp. 45-56
Persistent link: https://www.econbiz.de/10012693730
Saved in:
16
The influence of corporate income taxes on investment location : evidence from corporate headquarters relocations
Chow, Travis
;
Huang, Sterling
;
Klassen, Kenneth J.
;
Ng, …
- In:
Management science : journal of the Institute for …
68
(
2022
)
2
,
pp. 1404-1425
Persistent link: https://www.econbiz.de/10012887603
Saved in:
17
How big are strategic spillovers from corporate tax competition?
Naitram, Simon
- In:
Economic inquiry
60
(
2022
)
2
,
pp. 847-869
Persistent link: https://www.econbiz.de/10013168206
Saved in:
18
Tax treaties and foreign equity holding companies of multinational corporations
Hong, Sunghoon
- In:
Review of managerial science : RMS
16
(
2022
)
2
,
pp. 483-520
Persistent link: https://www.econbiz.de/10013166084
Saved in:
19
A review of international management research on corporate taxation
Eerola, Aleksi
;
Slangen, Arjen H. L.
- In:
Management international review : MIR ; journal of …
62
(
2022
)
5
,
pp. 643-680
Persistent link: https://www.econbiz.de/10013454385
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20
Did reduction in corporate tax rate attract FDI in Pakistan?
Nazir, Mian Sajid
;
Hafeez, Qaisar
;
U-Din, Salah
- In:
International journal of finance & economics : IJFE
27
(
2022
)
2
,
pp. 2256-2267
Persistent link: https://www.econbiz.de/10013184871
Saved in:
21
Why are the contributions of multinational firms to corporate tax revenues declining?
Bilicka, Katarzyna
- In:
Oxford bulletin of economics and statistics
84
(
2022
)
2
,
pp. 401-426
Persistent link: https://www.econbiz.de/10013188566
Saved in:
22
Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens
;
Hugger, Felix Sebastian
;
Neumeier, Florian
- In:
Journal of economic behavior & organization : JEBO
194
(
2022
),
pp. 454-477
Persistent link: https://www.econbiz.de/10013193449
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23
The savings of corporate giants
Darmouni, Olivier
;
Mota, Lira
-
2022
Persistent link: https://www.econbiz.de/10013177288
Saved in:
24
Shareholders' tax incentives and changes in the organizational form of foreign operations
Chung, Heesun
;
Choi, Sunhwa
- In:
Journal of accounting and public policy
41
(
2022
)
5
,
pp. 1-29
Persistent link: https://www.econbiz.de/10013429251
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25
The effect of tax system characteristics on cross-border mergers and acquisitions
Henley, Jodi M.
- In:
Journal of international accounting research
20
(
2021
)
3
,
pp. 43-58
Persistent link: https://www.econbiz.de/10012806033
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26
Implicit taxes of U.S. domestic and multinational firms during the past quarter century
Chyz, James A.
;
Luna, LeAnn
;
Smith, Hannah E.
- In:
The journal of the American Taxation Association : a …
43
(
2021
)
2
,
pp. 37-61
Persistent link: https://www.econbiz.de/10012794239
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27
International capital mobility and corporate tax revenues : how do controlled foreign company rules and innovation shape this relationship?
Amendolagine, Vito
;
De Pascale, Gianluigi
;
Faccilongo, …
- In:
Economic modelling
101
(
2021
),
pp. 1-14
Persistent link: https://www.econbiz.de/10012796560
Saved in:
28
How do reductions in foreign country corporate tax rates affect U.S. domestic manufacturing firms?
Kim, Jaewoo
;
Nessa, Michelle
;
Wilson, Ryan J.
- In:
The accounting review : a publication of the American …
96
(
2021
)
3
,
pp. 287-311
Persistent link: https://www.econbiz.de/10012596274
Saved in:
29
Host country corporate income tax rate and foreign subsidiary survival
Farah, Bassam
;
Elias, Rida
;
Chakravarty, Dwarka
; …
- In:
Journal of world business : JWB
56
(
2021
)
2
,
pp. 1-10
Persistent link: https://www.econbiz.de/10012496397
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30
At a cost : the real effects of thin capitalization rules
Mooij, Ruud A. de
;
Liu, Li
- In:
Economics letters
200
(
2021
),
pp. 1-6
Persistent link: https://www.econbiz.de/10012606921
Saved in:
31
Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis
;
Demange, Gabrielle
- In:
International tax and public finance
28
(
2021
)
4
,
pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
Saved in:
32
The costs of corporate tax complexity
Zwick, Eric
- In:
American economic journal
13
(
2021
)
2
,
pp. 467-500
Persistent link: https://www.econbiz.de/10012546766
Saved in:
33
An assessment of global formula apportionment
Mooij, Ruud A. de
;
Liu, Li
;
Prihardini, Dinar
- In:
National tax journal
74
(
2021
)
2
,
pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
Saved in:
34
Designing international tax reform : lessons from TCJA
Herzfeld, Mindy
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
Saved in:
35
Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier
;
Janský, Petr
;
Tørsløv, Thomas
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
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36
Taxing profit in a global economy : a report of the Oxford International Tax Group
Devereux, Michael P.
;
Auerbach, Alan J.
;
Keen, Michael
; …
-
Oxford International Tax Group
-
2021
-
First edition
Persistent link: https://www.econbiz.de/10012291947
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37
The relationship between privatization and corporate taxation policies
Liu, Yi
;
Matsumura, Toshihiro
;
Zeng, Chenhang
- In:
Journal of economics
133
(
2021
)
1
,
pp. 85-101
Persistent link: https://www.econbiz.de/10012585056
Saved in:
38
Corporate taxes and multi-product exporters : theory and evidence from trade dynamics
Flach, Lisandra
;
Irlacher, Michael
;
Unger, Florian
- In:
Journal of international economics
132
(
2021
),
pp. 1-27
Persistent link: https://www.econbiz.de/10013168520
Saved in:
39
The tax-efficient use of debt in multinational corporations
Goldbach, Stefan
;
Møen, Jarle
;
Schindler, Dirk
; …
- In:
The journal of corporate finance : contracting, …
71
(
2021
),
pp. 1-26
Persistent link: https://www.econbiz.de/10013169801
Saved in:
40
The Corporate Tax Haven Index : a new geography of profit shifting
Ateş, Leyla
;
Cobham, Alex
;
Harari, Moran
;
Janský, Petr
; …
- In:
Combating fiscal fraud and empowering regulators : …
,
(pp. 89-111)
.
2021
Persistent link: https://www.econbiz.de/10013184922
Saved in:
41
Thinking outside the box : the cross-border effect of tax cuts on R&D
Schwab, Thomas
;
Todtenhaupt, Maximilian
- In:
Journal of public economics
204
(
2021
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013197361
Saved in:
42
Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
Lampenius, Niklas
;
Shevlin, Terry
;
Stenzel, Arthur
- In:
Journal of accounting & economics
72
(
2021
)
1
,
pp. 1-26
Persistent link: https://www.econbiz.de/10013203481
Saved in:
43
Japanese multinational corporations and corporate tax change
Jarallah, Shaif
;
Ben Ammar, Mouldi
;
Al-Kwifi, Osama Sam
- In:
Journal for global business advancement : JGBA
14
(
2021
)
6
,
pp. 732-749
Persistent link: https://www.econbiz.de/10013353165
Saved in:
44
Corporation tax, the exchange rate, and cross-border firm mobility
Johdo, Wataru
- In:
Journal of international commerce, economics and policy
12
(
2021
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013399983
Saved in:
45
The impact of thin capitalization rules on subsidiary financing : evidence from Belgium
Goyvaerts, Dave
;
Roggeman, Annelies
- In:
De economist : quarterly review of the Royal …
168
(
2020
)
1
,
pp. 23-51
Persistent link: https://www.econbiz.de/10012223817
Saved in:
46
Corporate taxes, patent shifting, and anti-avoidance rules : empirical evidence
Baumann, Martina
;
Boehm, Tobias
;
Knoll, Bodo
;
Riedel, Nadine
- In:
Public finance review : PFR
48
(
2020
)
4
,
pp. 467-504
Persistent link: https://www.econbiz.de/10012230897
Saved in:
47
How accurately does the CCCTB apportionment formula allocate profits? : an evaluation of the European Commission proposal
Hundsdoerfer, Jochen
;
Wagner, Julia
- In:
Journal of business economics : JBE
90
(
2020
)
4
,
pp. 495-536
Persistent link: https://www.econbiz.de/10012226902
Saved in:
48
Multinational production and corporate taxes : a quantitative assessment
Wang, Zi
- In:
Journal of international economics
126
(
2020
),
pp. 1-41
Persistent link: https://www.econbiz.de/10012631488
Saved in:
49
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:
50
Profit shifting to onshore and offshore tax havens : the case of Visegrad countries
Nerudová, Danuše
;
Dobranschi, Marian
;
Solilova, Veronika
- In:
Post-communist economies
32
(
2020
)
7
,
pp. 904-946
Persistent link: https://www.econbiz.de/10012266820
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