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Anti profit-shifting rules and foreign direct investment

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References

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1998Harmful Tax Competition288 cited
2011FDI AND TAXATION: A META-STUDY

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284 cited

2012The impact of thin-capitalization rules on the capital structure of multinational firms274 cited

Cited by

2022The effect of income-shifting aggressiveness on corporate investment73 cited
2020At a Cost: The Real Effects of Transfer Pricing Regulations58 cited
2015The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates43 cited
2015Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches43 cited
2017On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation37 cited
2018International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots27 cited
2020Transfer pricing practices and specific anti-avoidance rules in Asian developing countries25 cited
2021At a cost: The real effects of thin capitalization rules25 cited
2018At A Cost: the Real Effects of Transfer Pricing Regulations23 cited
2018Sales-Based Apportionment of Profits20 cited