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The taxation of foreign profits: A unified view · Study

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ArticleThe taxation of foreign profits: A unified view

Michael Devereux2015

OA

Articlegreen2015

The taxation of foreign profits: A unified view

Michael Devereux · Clemens Fuest · Ben Lockwood

40 citations·0/0 files stored·Journal of Public Economics

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Corporate Taxation and Avoidance Taxation and Legal Issues International Business and FDI

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References

2007Determinant Factors of FDI Spillovers – What Do We Really Know?1996Adjustment Costs in Factor Demand 2007International profit shifting within multinationals: A multi-country perspective 2002Tax-motivated transfer pricing and US intrafirm trade prices 1985Tax policy and foreign direct investment 2000Corporate tax systems and cross country profit shifting 2001Tax Reforms and Evidence of Transfer Pricing 1992Interactions between domestic and foreign investment

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2022Home or away? Profit shifting with territorial taxation

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Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2012Taxation of Foreign Profits with Heterogeneous Multinational Firmsarticle · 7 shared references 2014The Use of Neutralities in International Tax Policypreprint · 6 shared references 2009Reconsidering the Taxation of Foreign Incomearticle · 6 shared references 2014Strategic Trade Policy through the Tax Systemarticle · 6 shared references 2010TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS*article · 5 shared references 2007International capital taxationreport · 5 shared references

Details

Year2015

Typearticle

Published2015-03-07

VenueJournal of Public Economics

ISSN-L0047-2727

Languageen

Citations40

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.jpubeco.2015.02.005

openalex_workW2093580985

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