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The impact of corporate income taxation on location choice of investments : separate accounting versus formula apportionment
Celebi, Hulya - In: The impact of globalization on international finance …, (pp. 1-14). 2018
This paper investigates the impact of separate accounting (SA) versus that of formula apportionment (FA) on investment decisions in high- and low-corporate income tax countries. As the investment decisions of multinational enterprises are commonly taken by managers and not by owners, the focus...
Persistent link: https://www.econbiz.de/10012233689
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Business taxes and international competitiveness : understanding how taxes can distort capital ownership and designing a nondistortive international tax system
Knoll, Michael S. - In: Dimensions of competitiveness, (pp. 207-253). 2010
Persistent link: https://www.econbiz.de/10009127943
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A macroeconomic perspective on the challenges of taxing multinationals
Hebous, Shafik - In: Fiscal policy in a turbulent era : tectonic shifts, (pp. 73-84). 2024
Persistent link: https://www.econbiz.de/10014577822
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Direktinvestitionen und Besteuerung - eine deutsche Perspektive
Weichenrieder, Alfons J. - In: Theorie und Empirie der Direktinvestitionen : …, (pp. 75-102). 1999
Persistent link: https://www.econbiz.de/10001451619
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Cross-border loss offset and formulary apportionment : a contribution to the European debate on the taxation of multinationals
Weiner, Joann Martens; Gérard, Marcel - In: Proceedings / 96th Annual Conference on Taxation : …, (pp. 360-366). 2004
Persistent link: https://www.econbiz.de/10002543644
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Territorial versus worldwide corporate taxation : implications for developing countries
Matheson, Thornton; Perry, Victoria; Veung, Chandara - In: Taxation and development : the weakest link? ; essays …, (pp. 147-169). 2014
Persistent link: https://www.econbiz.de/10010440626
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Company rax reform with a waters̉ edge
Riedel, Nadine (contributor); Runkel, Marco (contributor) - In: Ökonomische Dynamik in Zentraleuropa : Innovation, …, (pp. 1-27). 2006
Persistent link: https://www.econbiz.de/10003478482
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Taxation and FDI in developed and developing countries
Goodspeed, Timothy J. - In: The challenges of tax reform in a global economy, (pp. 137-154). 2006
Persistent link: https://www.econbiz.de/10003290169
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The changing structure of tax policies for foreign direct investment in developing countries
Mintz, Jack M. - In: The challenges of tax reform in a global economy, (pp. 155-166). 2006
Persistent link: https://www.econbiz.de/10003290183
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Tax planning by companies and tax competition by governments : is there evidence of changes in behavior?
Grubert, Harry - In: International taxation and multinational activity, (pp. 113-139). 2002
Persistent link: https://www.econbiz.de/10001978346