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INTERNATIONAL TAX PLANNING UNDER THE DESTINATION-BASED CASH FLOW TAX

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References

2010Dimensions of tax design: the Mirrlees review376 cited
2015THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND262 cited
2016Base Erosion, Profit Shifting and Developing Countries259 cited
2007Taxing Corporate Income98 cited
2017Transfer Pricing and the Arm's Length Principle After BEPS76 cited

Cited by

2021Profit Shifting of Multinational Corporations Worldwide60 cited
2019Corporate Taxation in the Global Economy56 cited
2019Residual Profit Allocation by Income48 cited
2024Profit shifting of multinational corporations worldwide41 cited
2019Shifting MNE taxation from national to global profits: A radical reform long overdue40 cited
2022Excess Profit Taxes: Historical Perspective and Contemporary Relevance39 cited
2018A Destination-Based Allowance for Corporate Equity25 cited
2020Revenue Implications of Destination-Based Cash-Flow Taxation25 cited
2023Profit Shifting of Multinational Corporations Worldwide25 cited
2019DEBT/ASSET RATIO AS EVIDENCE OF PROFIT-SHIFTING BEHAVIOUR IN THE SLOVAK REPUBLIC23 cited

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