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Cited by

• 2019Residual Profit Allocation by Income48 cited
• 2019Tax Avoidance through Advance Tax Rulings – Evidence from the LuxLeaks Firms39 cited
• 2018Income Shifting Using a Cost-Sharing Arrangement33 cited
• 2017The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy27 cited
• 2017What Do They Pay? Towards a Public Database to Account for the Economic Activities and Tax Contributions of Multinational Corporations21 cited
• 2018Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting19 cited