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Relocation of headquarters and international taxation

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Cited by

2012Foreignness and exit over the life cycle of firms132 cited
2020Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda130 cited
2013The role of headquarters in multinational profit shifting strategies128 cited

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2011Cross-border relocations of headquarters in Europe99 cited

2019Taxing multinationals beyond borders: Financial and locational responses to CFC rules96 cited

2019Regional industrial transfer in the Jingjinji urban agglomeration, China: An analysis based on a new “transferring area-undertaking area-dynamic process” model83 cited

2016Do investors care about corporate taxes?72 cited

2014Changes at Corporate Headquarters: Review, Integration and Future Research68 cited

2020Competing for capitals: the great fragmentation of the firm and varieties of FDI attraction profiles in the European Union65 cited

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

2018Tax treaties and foreign direct investment: a network approach59 cited

2012Taxation of Foreign Profits with Heterogeneous Multinational Firms58 cited

2016Repatriation taxes and outbound M&As55 cited

2013Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?54 cited

2019International Effective Minimum Taxation – The GLOBE Proposal48 cited

2019Taxes and the location of targets47 cited