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The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad
3 references·15 citing·44 second hop
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this work references cited by second hop

References

  • 2002Do R&D tax credits work? Evidence from a panel of countries 1979–1997788 cited
  • 2001The Stock Market and Capital Accumulation547 cited
  • 2001Has U.S. Investment Abroad Become More Sensitive to Tax Rates?109 cited

Cited by

  • 2014Corporate taxation and the quality of research and development71 cited
  • 2019Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms43 cited
  • 2018Income Shifting Using a Cost-Sharing Arrangement33 cited
  • 2019Aggressive Tax Planning Practices and Inward-FDI Implications for Ireland of the New US Corporate Tax Regime31 cited
  • 2009Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?29 cited
  • 2011Formula Apportionment: Is it Better than the Current System and are There Better Alternatives?29 cited
  • 2019Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study27 cited
  • 2015The Impact of Taxes on Bilateral Royalty Flows26 cited
  • 2017The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups24 cited
  • 2011Consumers and the economy, part II: Household debt and the weak U.S. recovery23 cited
  • 2015Taxes and Firm Size: Political Cost or Political Power? A Meta-Regression Analysis

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21 cited
  • 2019Will tax reforms alone solve the tax avoidance and tax haven problems?20 cited
  • 2018Should There Be Lower Taxes on Patent Income?18 cited
  • 2015Investitionseffekte des BEPS Aktionsplans der OECD14 cited
  • 2019Strategic Movement of Intellectual Property within U.S. Multinational Enterprises6 cited