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Cited by

• 2021Tax and fiscal policies after the COVID-19 crisis100 cited
• 2021The Possible Weakening of Financial Accounting from Tax Reforms29 cited
• 2021The politics of taxing multinational firms in a digital age29 cited
• 2022Home or away? Profit shifting with territorial taxation23 cited
• 2024The Global Minimum Tax and the taxation of MNE profit19 cited
• 2021Digitalization and Taxation in Asia16 cited
• 2020Intangible-Related Profit Allocation within MNEs based on Key DEMPE Functions: Selected Issues and Interaction with Pillar One and Pillar Two of the Digital Debate16 cited
• 2021Comparing Proposals to Tax Some Profit in the Market Country14 cited
• 2020The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs14 cited
• 2022The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs13 cited
• 2021Environmental, Social, and Corporate Governance by Avoiding Management Bias and Tax Minimization13 cited