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Base Erosion and Profit Shifting: A Roadmap for Reform
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Base Erosion and Profit Shifting: A Roadmap for Reform (2014)Base Erosion and Profit Shifting: A Roadm…FIXING THE SYSTEM: AN ANALYSIS OF ALTERNATIVE PROPOSALS FOR THE REFORM OF INTERNATIONAL TAX (2013)FIXING THE SYSTEM: AN ANALYSI…Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform (2020)Sustainable Tax Behavior of M…Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change? (2019)Rethinking the Arm’s Length P…Hybrid Mismatch Arrangements – A Myth or a Problem That Still Exists? (2016)Hybrid Mismatch Arrangements …Addressing Base Erosion and Profit Shifting (2013)Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform (2013)Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report (2015)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The separation of ownership and control in East Asian Corporations (2000)Tunneling (2000)The Effect of Taxes on Investment and Income Shifting to Puerto Rico (1998)Repatriation taxes, repatriation strategies and multinational financial policy (2002)Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location (2003)The Use of Neutralities in International Tax Policy (2014)International Effective Minimum Taxation – The GLOBE Proposal (2019)Residual Profit Allocation by Income (2019)The demand for tax haven operations (2005)Corporate taxes and the location of intangible assets within multinational firms (2010)Public Pressure and Corporate Tax Behavior (2015)
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References

  • 2013FIXING THE SYSTEM: AN ANALYSIS OF ALTERNATIVE PROPOSALS FOR THE REFORM OF INTERNATIONAL TAX61 cited

Cited by

  • 2020Sustainable Tax Behavior of MNEs: Effect of International Tax Law Reform12 cited
  • 2019Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change?12 cited
  • 2016Hybrid Mismatch Arrangements – A Myth or a Problem That Still Exists?11 cited

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