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Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases
16 references·0 citing·45 second hop
Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases (2018)Can formula apportionment really prevent …Corporate taxation, debt financing and foreign-plant ownership (2009)Corporate taxation, debt fina…Company taxation and tax spillovers: Separate accounting versus formula apportionment (2009)Company taxation and tax spil…The Effects of EU Formula Apportionment on Corporate Tax Revenues* (2008)The Effects of EU Formula App…The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States (2004)The European Commission's Rep…Corporate Tax Harmonization in Europe: It's All About Compliance (2004)Corporate Tax Harmonization i…Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada (2003)Income shifting, investment, …Formula Apportionment and Transfer Pricing under Oligopolistic Competition (2003)Formula Apportionment and Tra…Company Tax Reform in the European Union (2003)Company Tax Reform in the Eur…Evaluating Tax Policy for Location Decisions (2002)Evaluating Tax Policy for Loc…Corporate multistate tax planning: benefits of multiple jurisdictions (2002)Corporate multistate tax plan…The Weighting Game: Formula Apportionment as an Instrument of Public Policy (2000)The Weighting Game: Formula A…Taxes and the location of production: evidence from a panel of US multinationals (1998)Taxes and the location of pro…State and provincial corporate tax planning: income shifting and sales apportionment factor management (1998)State and provincial corporat…How is Investment Financed? 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A…An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment (1986)An Examination of Multijurisd…The Taxation of Income from Capital (1984)The Taxation of Income from C…An Examination of Multijurisdictional Corporate Income Taxes Under Formula Apportionment (1984)Coveting thy neighbor’s manufacturing: the dilemma of state income apportionment (2000)The Determinants of Capital Structure Choice (1988)Econometric Analysis of Cross Section and Panel Data (2001)Export Versus FDI with Heterogeneous Firms (2004)Heterogeneous firms, ‘profit shifting’ FDI and international tax competition (2010)The arm's length principle and distortions to multinational firm organization (2012)The Impact of Thin‐Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach (2013)Tax competition and Leviathan (1996)Agglomeration, integration and tax harmonisation (2003)Are corporate tax rates, or countries, converging? (2003)Can Capital Income Taxes Survive? 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References

  • 2002Evaluating Tax Policy for Location Decisions736 cited
  • 1998Taxes and the location of production: evidence from a panel of US multinationals578 cited
  • 1984The Taxation of Income from Capital573 cited
  • 2003Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada331 cited
  • 1986An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment167 cited
  • 2003Company Tax Reform in the European Union143 cited
  • 1998State and provincial corporate tax planning: income shifting and sales apportionment factor management137 cited
  • 1997How is Investment Financed? A Study of Germany, Japan, the United Kingdom and the United States121 cited
  • 2009Corporate taxation, debt financing and foreign-plant ownership111 cited
  • 2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy107 cited
  • 2009Company taxation and tax spillovers: Separate accounting versus formula apportionment98 cited
  • 2002Corporate multistate tax planning: benefits of multiple jurisdictions95 cited
  • 2003Formula Apportionment and Transfer Pricing under Oligopolistic Competition90 cited
  • 2008The Effects of EU Formula Apportionment on Corporate Tax Revenues*88 cited

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2004
The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States
77 cited
  • 2004Corporate Tax Harmonization in Europe: It's All About Compliance76 cited
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