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Addressing Base Erosion and Profit Shifting
2 references·16 citing·54 second hop
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References

  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location347 cited

Cited by

  • 2016Managing for Political Corporate Social Responsibility: New Challenges and Directions for PCSR 2.0441 cited
  • 2017Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality251 cited
  • 2017The governance of global wealth chains250 cited
  • 2016Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships217 cited
  • 2015Powering ideas through expertise: professionals in global tax battles214 cited
  • 2013Transfer Pricing: Strategies, Practices, and Tax Minimization188 cited
  • 2016Unprofitable Affiliates and Income Shifting Behavior182 cited
  • 2015The determinants of tax haven FDI176 cited
  • 2013The Politics of Public Debt: Neoliberalism, Capitalist Development and the Restructuring of the State152 cited
  • 2019Real Effects of Private Country-by-Country Disclosure150 cited
  • 2014Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures149 cited
  • 2014What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature

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133 cited
  • 2017Capital unchained: finance, intangible assets and the double life of capital in the offshore world130 cited
  • 2014For logistical reasons only? A case study of tax planning and corporate social responsibility reporting129 cited
  • 2014Global wealth chains in the international political economy116 cited
  • 2018What do we know about tax aggressiveness and corporate social responsibility? An integrative review110 cited