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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
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Territoriality, worldwide principle, and competitiveness of multinationals : a firm-level analysis of tax burdens
Maffini, Giorgia - 2012
Persistent link: https://www.econbiz.de/10009518273
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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
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OECD-Reform der Besteuerung multinationaler Unternehmen : Besteuerung in Marktländern und globale Mindeststeuer auf dem Prüfstand
Deutschland / Bundesministerium der Finanzen / … - 2022 - Stand Juni 2022
Persistent link: https://www.econbiz.de/10013337607
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Diskrepanz zwischen nationalen Konzerngewinnen und dem inländischen Steueraufwand - empirische Analyse ausgewählter DAX-30-Konzerne (2007 bis 2012)
Tucher, Maximilian - 2016 - 1. Auflage
Persistent link: https://www.econbiz.de/10011567320
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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014228546
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Global minimum corporate income tax rate : challenges and prospects for Uganda
Lakuma, Corti Eliab Paul; Kahunde, Rehema - 2023
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and the revenue increase is inversely...
Persistent link: https://www.econbiz.de/10014427589
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Decomposing multinational corporations' declining effective tax rates
Garcia-Bernardo, Javier; Janský, Petr; Torslov, Thomas - 2019
rates into profit shifting to tax havens and several other components. We apply this methodology to the best available data …
Persistent link: https://www.econbiz.de/10012133696
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How much profit shifting do European banks do?
Fatica, Serena; Gregori, Wildmer Daniel - In: Economic modelling 90 (2020), pp. 536-551
Persistent link: https://www.econbiz.de/10012428995