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FOREIGN TAXES AND THE GROWING SHARE OF U.S. MULTINATIONAL COMPANY INCOME ABROAD: PROFITS, NOT SALES, ARE BEING GLOBALIZED

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References

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2021Multinational corporations and tax havens: evidence from country-by-country reporting63 cited
2013FIXING THE SYSTEM: AN ANALYSIS OF ALTERNATIVE PROPOSALS FOR THE REFORM OF INTERNATIONAL TAX61 cited

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2012THROUGH A GLASS DARKLY: WHAT CAN WE LEARN ABOUT A U.S. MULTINATIONAL CORPORATION'S INTERNATIONAL OPERATIONS FROM ITS FINANCIAL STATEMENT DISCLOSURES?52 cited

2018The Exorbitant Tax Privilege51 cited

2018Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules49 cited

2020Corporate tax reforms and tax-motivated profit shifting: evidence from the EU48 cited

2014Structuring and Governing Alliances: New Directions for Research48 cited

2018The effect of the interplay between corporate governance and external monitoring regimes on firms' tax avoidance47 cited

2019R&D and the Rising Foreign Profitability of U.S. Multinational Corporations41 cited

2020Spillover Effects of Tax Avoidance on Peers' Firm Value39 cited

2016R&D INTENSITY AND THE EFFECTIVE TAX RATE: A META‐REGRESSION ANALYSIS36 cited

2017Tax planning by multinational firms33 cited