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Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment
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Taxation of Controlled Foreign Companies in Context of the OECD/G20 Project on Base Erosion and Profit Shifting as well as the EU Proposal for the Anti-Tax Avoidance Directive – An Interim Nordic Assessment (2016)Taxation of Controlled Foreign Companies …Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report (2015)Limiting Base Erosion Involvi…Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report (2015)Designing Effective Controlle…Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report (2015)Countering Harmful Tax Practi…Coordinating the Action of Regional and Global Players during the Shift from Bilateralism to Multilateralism in International Tax Law (2014)Coordinating the Action of Re…BEPS: An Interim Evaluation (2014)BEPS: An Interim EvaluationAddressing Base Erosion and Profit Shifting (2013)Addressing Base Erosion and P…Action Plan on Base Erosion and Profit Shifting (2013)Action Plan on Base Erosion a…All of a Piece Throughout: The Four Ages of U.S. International Taxation (2005)All of a Piece Throughout: Th…Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax (2016)Three steps forward, one step…Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location (2003)International profit shifting within multinationals: A multi-country perspective (2007)Managing for Political Corporate Social Responsibility: New Challenges and Directions for PCSR 2.0 (2016)Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality (2017)The governance of global wealth chains (2017)Taxing Corporate Income (2008)FORMULA APPORTIONMENT: IS IT BETTER THAN THE CURRENT SYSTEM AND ARE THERE BETTER ALTERNATIVES? (2010)International Tax Avoidance – Introduction (2017)Designing and Implementing a Destination-Based Corporate Tax (2019)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2003)The impact of thin-capitalization rules on the capital structure of multinational firms (2012)Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? (2016)Why countries differ in thin capitalization rules: The role of financial development (2016)Real responses to anti-tax avoidance: Evidence from the UK Worldwide Debt Cap (2022)Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform (2013)Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism (2015)The Multilateral Tax Instrument and Its Relationship with Tax Treaties (2016)Transfer pricing: changing views in changing times (2021)The Taxation of Corporate Groups under Consolidation: An International Comparison (2012)International Tax Policy (2017)Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage (2020)What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report (2015)Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)Tax Challenges Arising from Digitalisation – Interim Report 2018 (2018)Building an Investment Tax Incentives database (2022)China (People’s Republic of) (2023)The Meaning of the Principal Purpose Test: One Ring to Bind Them All? (2019)
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References

  • 2013Action Plan on Base Erosion and Profit Shifting438 cited
  • 2013Addressing Base Erosion and Profit Shifting290 cited
  • 2015Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report286 cited
  • 2015Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report65 cited
  • 2014BEPS: An Interim Evaluation57 cited
  • 2015Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report56 cited
  • 2014Coordinating the Action of Regional and Global Players during the Shift from Bilateralism to Multilateralism in International Tax Law52 cited
  • 2005All of a Piece Throughout: The Four Ages of U.S. International Taxation52 cited

Cited by

  • 2016Three steps forward, one step back? Reflections on “google taxes” and the destination-based corporate tax26 cited

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