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Ausmaß der Gewinnverlagerung multinationaler Unternehmen - empirische Evidenz und Implikationen für die deutsche Steuerpolitik
7 references·1 citing·29 second hop
Ausmaß der Gewinnverlagerung multinationaler Unternehmen - empirische Evidenz und Implikationen für die deutsche Steuerpolitik (2008)Ausmaß der Gewinnverlagerung multinationa…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Taxes and the Financial Structure of German Inward FDI (2005)Taxes and the Financial Struc…Internationale Unternehmensbesteuerung (2005)Internationale Unternehmensbe…Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings (1998)Taxes and the division of for…Balance of Payments Manual (1994)Balance of Payments ManualUnternehmensbesteuerung und Rechtsform (1988)Unternehmensbesteuerung und R…Has German Business Income Taxation Raised Too Little Revenue over the Last Decades? (2013)Has German Business Income Ta…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Lessons from Behavioral Responses to International Taxation (1999)The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness (2010)Tax competition: a literature review (2011)What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)Tax policy and foreign direct investment (1985)The Effect of Taxes on Investment and Income Shifting to Puerto Rico (1998)Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management (2004)The costs of shared ownership: Evidence from international joint ventures (2004)Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2015)Multinational Enterprises and the Global Economy. (1995)Corporate income tax reforms and international tax competition (2002)Evaluating Tax Policy for Location Decisions (2002)Do Taxes Affect Corporate Financing Decisions? (1990)The Theory of Capital Structure (1991)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The Impact of Thin-Capitalization Rules on Multinationals' Financing and Investment Decisions (2006)Taxes and the Efficiency Costs of Capital Distortions (2008)What determines the use of holding companies and ownership chains (2008)Bank Competition and Financial Stability (2008)Corporate taxes and the location of intangible assets within multinational firms (2010)Changes in corporate effective tax rates over the past 25 years (2017)Foreign Direct Investment and the Operations of Multinational Firms: Concepts, History, and Data (2001)A Global Perspective on External Positions (2005)What determines the location choice of R&D activities by multinational firms? (2013)Besteuerung, Inflation und Kapitalallokation (1987)Why Do Countries Mandate Accrual Accounting for Tax Purposes? (2014)Taboo or technical issue? An empirical assessment of taxation in sustainability reports (2016)
this work references cited by second hop

References

  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 1998Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings202 cited
  • 1994Balance of Payments Manual128 cited
  • 2005Internationale Unternehmensbesteuerung92 cited
  • 2005Taxes and the Financial Structure of German Inward FDI75 cited
  • 1988Unternehmensbesteuerung und Rechtsform31 cited

Cited by

  • 2013Has German Business Income Taxation Raised Too Little Revenue over the Last Decades?19 cited

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