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Gewinnverlagerung
23
Income shifting
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Multinationales Unternehmen
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International tax and public finance
OECD/G20 Base Erosion and Profit Shifting Project
185
OECD/G20 base erosion and profit shifting project
125
CESifo working papers
60
Working paper
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CESifo Working Paper
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CESifo Working Paper Series
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Journal of public economics
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Cahiers de droit fiscal international
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Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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Working paper / National Bureau of Economic Research, Inc.
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CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
5
FinanzArchiv : public finance analysis
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Forum der internationalen Besteuerung
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IMF working papers
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Profit shifting of multinational entities : empirical analysis of fs, mergers & acquisitions and financing structures
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WU international taxation research paper series : research papers
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Economic modelling
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1
Substitution across profit shifting methods and the impact on thin capitalization rules
Goerdt, Gideon
;
Eggert, Wolfgang
- In:
International tax and public finance
29
(
2022
)
3
,
pp. 581-599
Persistent link: https://www.econbiz.de/10013268116
Saved in:
2
Avoiding taxes : banks' use of internal debt
Reiter, Franz
;
Langenmayr, Dominika
;
Holtmann, Svea
- In:
International tax and public finance
28
(
2021
)
3
,
pp. 717-745
Persistent link: https://www.econbiz.de/10012545641
Saved in:
3
Tariff elimination versus tax avoidance : free trade agreements and transfer pricing
Mukunoki, Hiroshi
;
Okoshi, Hirofumi
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1188-1210
Persistent link: https://www.econbiz.de/10012703904
Saved in:
4
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs
Hanappi, Tibor
;
González Cabral, Ana Cinta
- In:
International tax and public finance
29
(
2022
)
6
,
pp. 1495-1526
Persistent link: https://www.econbiz.de/10013541997
Saved in:
5
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:
6
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
Saved in:
7
The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe
Schenkelberg, Sabine
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 1-31
Persistent link: https://www.econbiz.de/10012226496
Saved in:
8
Safe haven or earnings stripping rules : a prisoner's dilemma?
Kalamov, Zarko Y.
- In:
International tax and public finance
27
(
2020
)
1
,
pp. 38-76
Persistent link: https://www.econbiz.de/10012226499
Saved in:
9
Profit shifting and corruption
Bilicka, Katarzyna
;
Seidel, André
- In:
International tax and public finance
27
(
2020
)
5
,
pp. 1051-1080
Persistent link: https://www.econbiz.de/10012292988
Saved in:
10
Increasing tax transparency : investor reactions to the country-by-country reporting requirement for EU financial institutions
Dutt, Verena K.
;
Ludwig, Christopher
;
Nicolay, Katharina
; …
- In:
International tax and public finance
26
(
2019
)
6
,
pp. 1259-1290
Persistent link: https://www.econbiz.de/10012487524
Saved in:
11
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Janský, Petr
;
Palanský, Miroslav
- In:
International tax and public finance
26
(
2019
)
5
,
pp. 1048-1103
Persistent link: https://www.econbiz.de/10012231278
Saved in:
12
Anti profit-shifting rules and foreign direct investment
Büttner, Thiess
;
Overesch, Michael
;
Wamser, Georg
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 553-580
Persistent link: https://www.econbiz.de/10012033103
Saved in:
13
Inclusive fiscal reform : ensuring fairness and transparency in the international tax system
Bradbury, David
;
O'Reilly, Pierce
- In:
International tax and public finance
25
(
2018
)
6
,
pp. 1434-1448
Persistent link: https://www.econbiz.de/10012033575
Saved in:
14
Profit shifting : drivers of transfer (mis)pricing and the potential of countermeasures
Beer, Sebastian
;
Loeprick, Jan
- In:
International tax and public finance
22
(
2015
)
3
,
pp. 426-451
Persistent link: https://www.econbiz.de/10011303688
Saved in:
15
The role of headquarters in multinational profit shifting strategies
Dischinger, Matthias
;
Knoll, Bodo
;
Riedel, Nadine
- In:
International tax and public finance
21
(
2014
)
2
,
pp. 248-271
Persistent link: https://www.econbiz.de/10010344306
Saved in:
16
The capital structure of multinational companies under tax competition
Panteghini, Paolo
- In:
International tax and public finance
16
(
2009
)
1
,
pp. 59-81
Persistent link: https://www.econbiz.de/10003815897
Saved in:
17
Profit shifting in the EU : evidence from Germany
Weichenrieder, Alfons J.
- In:
International tax and public finance
16
(
2009
)
3
,
pp. 281-297
Persistent link: https://www.econbiz.de/10003846234
Saved in:
18
Corporate tax policy and incorporation in the EU
Mooij, Ruud A. de
;
Nicodème, Gaëtan
- In:
International tax and public finance
15
(
2008
)
4
,
pp. 478-498
Persistent link: https://www.econbiz.de/10003729153
Saved in:
19
On taxing capital income with income shifting
Christiansen, Vidar
;
Tuomala, Matti
- In:
International tax and public finance
15
(
2008
)
4
,
pp. 527-545
Persistent link: https://www.econbiz.de/10003729158
Saved in:
20
Capital mobility and source-based taxation of capital income in small open economies
Zodrow, George R.
- In:
International tax and public finance
13
(
2006
)
2/3
,
pp. 269-294
Persistent link: https://www.econbiz.de/10003316918
Saved in:
21
Conduit entities : implications of indirect tax-efficient financing structures for real investment
Mintz, Jack M.
- In:
International tax and public finance
11
(
2004
)
4
,
pp. 419-434
Persistent link: https://www.econbiz.de/10002161227
Saved in:
22
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
Saved in:
23
Transfer pricing as a strategic device for decentralized multinationals
Schjelderup, Guttorm
- In:
International tax and public finance
4
(
1997
)
3
,
pp. 277-290
Persistent link: https://www.econbiz.de/10001336585
Saved in:
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