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Taxing Multinational Enterprises as Unitary Firms · Study

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PreprintTaxing Multinational Enterprises as Unitary Firms

Sol Picciotto2016

OA

Preprintgreen2016

Taxing Multinational Enterprises as Unitary Firms

51 citations·0/0 files stored·SSRN Electronic Journal

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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References

2015Base Erosion, Profit Shifting and Developing Countries 2013Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform 2014Are We Heading towards a Corporate Tax System Fit for the 21stCentury?2010Taxing International Business Income: Hard-Boiled Wonderland and the End of the World 2021The Structure of International Taxation: A Proposal for Simplification 2015Indeterminacy, Complexity, Technocracy and the Reform of International Corporate Taxation 2015International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors Under Unitary Taxation 2004International Tax as International Law

Cited by

2021Whither corporate financialization? A literature review 2021Transfer pricing: changing views in changing times 2019Global inequalities in taxing rights: An early evaluation of the OECD tax reform proposals 2019The EU Commission’s digital tax proposals and its cross-platform impact in the EU and the OECD 2021Internal Information Quality and State Tax Planning*

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Details

Year2016

Typepreprint

Published2016-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations51

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.2139/ssrn.3120326

openalex_workW2592941333

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2017The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy

2020A critique of the Laffer theorem’s macro-narrative consequences for corporate tax avoidance from a Global Wealth Chain perspective