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Cited by

• 1998State and provincial corporate tax planning: income shifting and sales apportionment factor management137 cited
• 2010The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone129 cited
• 1996Transfer pricing rules and corporate tax competition126 cited
• 1996The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes126 cited
• 1995Information sharing and tax competition among governments107 cited
• 1995The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes106 cited
• 1997Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates92 cited
• 1995The Corporation Tax: A Survey85 cited
• 2007Corporate Taxation and International Competition82 cited
• 1994Credit and deferral as international investment incentives82 cited
• 2002Chapter 28 International taxation81 cited
• 1993Foreign direct investment in a macroeconomic framework : finance, efficiency, incentives, and distortions79 cited
• 2006Optimality Properties of Alternative Systems of Taxation of Foreign Capital Income76 cited