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Anti profit-shifting rules and foreign direct investment · Study

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ArticleAnti profit-shifting rules and foreign direct investment

Thiess Buettner2017

OA

Articlegreen2017

Anti profit-shifting rules and foreign direct investment

Thiess Buettner · Michael Overesch · Georg Wamser

112 citations·0/0 files stored·International Tax and Public Finance

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Corporate Taxation and Avoidance Taxation and Legal Issues International Business and FDI

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References

2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research 2010Corporate taxes and the location of intangible assets within multinational firms 2002Tax-motivated transfer pricing and US intrafirm trade prices 2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD 2008Capital structure and international debt shifting 2013Action Plan on Base Erosion and Profit Shifting 2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location

Cited by

2022The effect of income-shifting aggressiveness on corporate investment 2020At a Cost: The Real Effects of Transfer Pricing Regulations 2015The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates 2015Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches 2017On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation

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2014Unobserved tax avoidance and the tax elasticity of FDIarticle · 13 shared references 2015The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliatesarticle · 12 shared references 2013Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channelspreprint · 11 shared references 2014What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literaturepreprint · 10 shared references 2012The OECD Approach to Transfer Pricing: A Critical Assessment and Proposalchapter · 10 shared references 2010Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havensarticle · 9 shared references

Details

Year2017

Typearticle

Published2017-06-16

VenueInternational Tax and Public Finance

ISSN-L0927-5940

Languageen

Citations112

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1007/s10797-017-9457-0

openalex_workW11090059

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2018International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

2020Transfer pricing practices and specific anti-avoidance rules in Asian developing countries

2021At a cost: The real effects of thin capitalization rules