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International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors Under Unitary Taxation

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References

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2017Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits64 cited
2021Multinational corporations and tax havens: evidence from country-by-country reporting

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63 cited

2018Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment58 cited

2019A half-century of resistance to corporate disclosure56 cited

2019Corporate Taxation in the Global Economy56 cited

2016Taxing Multinational Enterprises as Unitary Firms51 cited

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2018International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations23 cited

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2022The Dominant Role of Large Firms in Profit Shifting16 cited