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The taxation of foreign profits: A unified view
16 references·1 citing·47 second hop
The taxation of foreign profits: A unified view (2015)The taxation of foreign profits: A unifie…A Comparison of the Tax-Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries (2011)A Comparison of the Tax-Motiv…Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens (2010)Imperfect tax competition for…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Determinant Factors of FDI Spillovers – What Do We Really Know? (2007)Determinant Factors of FDI Sp…Should countries control international profit shifting? (2005)Should countries control inte…Foreign Direct Investment and Domestic Economic Activity (2005)Foreign Direct Investment and…Old Rules and New Realities: Corporate Tax Policy in a Global Setting (2004)Old Rules and New Realities: …Evaluating International Tax Reform (2003)Evaluating International Tax …Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…Tax Reforms and Evidence of Transfer Pricing (2001)Tax Reforms and Evidence of T…Corporate tax systems and cross country profit shifting (2000)Corporate tax systems and cro…Adjustment Costs in Factor Demand (1996)Adjustment Costs in Factor De…Interactions between domestic and foreign investment (1992)Interactions between domestic…Tax policy and foreign direct investment (1985)Tax policy and foreign direct…The Optimal Taxation of Foreign Source Investment Income (1979)The Optimal Taxation of Forei…Taxation of Foreign Investment Income: An Economic Analysis. (1964)Taxation of Foreign Investmen…Home or away? Profit shifting with territorial taxation (2022)Home or away? Profit shifting…Tax competition with interregional differences in factor endowments (1991)Multinational firms and the new trade theory (1998)The Taxing Task of Taxing Transnationals (2001)Causes, Benefits, and Risks of Business Tax Incentives (2009)INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA (2013)Economic Backwardness in Historical Perspective. (1963)Innovation and Learning: The Two Faces of R & D (1989)How does foreign direct investment affect economic growth? (1998)Foreign direct investment, economic freedom and economic growth: International evidence (2010)Estimating vertical spillovers from FDI: Why results vary and what the true effect is (2011)Determinants of Horizontal Spillovers from FDI: Evidence from a Large Meta-Analysis (2012)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)Capital Theory and Investment Behavior (1963)Multinational Enterprise and Economic Analysis (1983)Regional Integration and Foreign Direct Investment (2002)Multinational Enterprise and Economic Analysis (2007)Does outward foreign direct investment (OFDI) affect the home country’s environmental quality? The case of China (2019)How Does International Technology Spillover Affect China’s Carbon Emissions? A New Perspective Through Intellectual Property Protection (2020)Transfer Pricing by U.S.-Based Multinational Firms (2006)International Tax as International Law (2007)Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships (2016)American Economic Review (2019)Corporate income tax reforms and international tax competition (2002)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)Survey of current business (1921)The incidence and allocation effects of a tax on corporate distributions (1981)Structural Dependence of the State on Capital (1988)Fiscal exchange, collective decision institutions, and tax compliance (1993)Host country reforms and FDI inflows: How much difference do they make? (1998)International Production and the Multinational Enterprise. (1982)The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration (1986)Property Rights and the Nature of the Firm (1990)Domestic Effects of the Foreign Activities of US Multinationals (2009)International Tax Coordination for a Second-Best World (Part I) (2009)Employment protection legislation, adjustment costs and cross-country differences in cost behavior (2012)Asymmetric Cost Behavior (2014)Labor Hiring, Investment, and Stock Return Predictability in the Cross Section (2014)Dividend Policy inside the Multinational Firm (2007)The Decentering of the Global Firm (2009)TAXING FOREIGN PROFITS WITH INTERNATIONAL MERGERS AND ACQUISITIONS* (2010)
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References

  • 2007Determinant Factors of FDI Spillovers – What Do We Really Know?754 cited
  • 1996Adjustment Costs in Factor Demand710 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 1985Tax policy and foreign direct investment372 cited
  • 2000Corporate tax systems and cross country profit shifting253 cited
  • 2001Tax Reforms and Evidence of Transfer Pricing235 cited
  • 1992Interactions between domestic and foreign investment216 cited
  • 2003Evaluating International Tax Reform193 cited
  • 2004Old Rules and New Realities: Corporate Tax Policy in a Global Setting134 cited
  • 1979The Optimal Taxation of Foreign Source Investment Income114 cited
  • 2005Should countries control international profit shifting?113 cited
  • 1964Taxation of Foreign Investment Income: An Economic Analysis.111 cited
  • 2005Foreign Direct Investment and Domestic Economic Activity95 cited
  • 2010Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens92 cited
  • 2011

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A Comparison of the Tax-Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries
85 cited

Cited by

  • 2022Home or away? Profit shifting with territorial taxation23 cited