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Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective
16 references·0 citing·32 second hop
Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective (2012)Profit Split, the Future of Transfer Pric…The Journal of the Statistical and Social Inquiry Society of Ireland (2011)The Journal of the Statistica…Profit shifting in the EU: evidence from Germany (2008)Profit shifting in the EU: ev…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Transfer Pricing by U.S.-Based Multinational Firms (2006)Transfer Pricing by U.S.-Base…The demand for tax haven operations (2005)The demand for tax haven oper…Oxford Oxford University (2005)Oxford Oxford UniversityA Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)A Multinational Perspective o…Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location (2003)Intangible Income, Intercompa…Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada (2003)Income shifting, investment, …Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…Lessons from Behavioral Responses to International Taxation (1999)Lessons from Behavioral Respo…The Effect of Taxes on Investment and Income Shifting to Puerto Rico (1998)The Effect of Taxes on Invest…Cross-Jurisdictional Income Shifting and Earnings Valuation (1998)Cross-Jurisdictional Income S…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes (1993)Geographic Income Shifting by…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Taxes, Tariffs and Transfer P…The Boundaries of Multinational Enterprises and the Theory of International Trade (1995)Corporate Tax Avoidance and High Powered Incentives (2004)A Review of the Empirical Literature on FDI Determinants (2005)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)Taxes and the location of production: evidence from a panel of US multinationals (1996)Theories of Tax Competition (1999)Raising the Speed Limit: U.S. Economic Growth in the Information Age (2000)Capital tax competition: bane or boon (2003)Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S. (2007)In praise of tax havens: International tax planning and foreign direct investment (2009)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Legal Determinants of External Finance (1997)Law and Finance (1998)Why do firms hold so much cash? A tax-based explanation (2007)Perspectives on China's outward foreign direct investment (2008)Bank Liquidity Creation (2009)Tax competition: a literature review (2011)Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters? (2012)What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness (2010)An Illustrated User Guide to the World Input–Output Database: the Case of Global Automotive Production (2015)An Empirical Assessment of the Proximity-Concentration Tradeoff between Multinational Sales and Trade (1993)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Public Pressure and Corporate Tax Behavior (2015)The Turns of Translation Studies (2006)The Worth of Values – A Literature Review on the Relation Between Corporate Social and Financial Performance (2008)Why Do Women Do the Lion’s Share of Housework? A Decade of Research (2010)
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References

  • 2005Oxford Oxford University1,672 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2005The demand for tax haven operations622 cited
  • 1999Lessons from Behavioral Responses to International Taxation563 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location347 cited
  • 2003Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada331 cited
  • 1998Cross-Jurisdictional Income Shifting and Earnings Valuation296 cited
  • 1993Geographic Income Shifting by Multinational Corporations in Response to Tax Rate Changes278 cited
  • 2011The Journal of the Statistical and Social Inquiry Society of Ireland277 cited
  • 1998The Effect of Taxes on Investment and Income Shifting to Puerto Rico260 cited
  • 2006Transfer Pricing by U.S.-Based Multinational Firms

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236 cited
  • 2008Profit shifting in the EU: evidence from Germany228 cited
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