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Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform

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References

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2010Saving taxes through foreign plant ownership153 cited
2011International debt shifting and multinational firms in developing economies122 cited
2013Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels

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2003Debating Proposed Reforms of the Taxation of Corporate Income in the European Union74 cited

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2019The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens: Evidence from the European Union63 cited
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2016R&D INTENSITY AND THE EFFECTIVE TAX RATE: A META‐REGRESSION ANALYSIS36 cited
2017International Profit Allocation, Intangibles and Sales-Based Transactional Profit Split33 cited
2015Permanent Establishments and Action 1 on the Digital Economy of the OECD Base Erosion and Profit Shifting Initiative – The Nexus Criterion Redefined?29 cited
2017Tax Abuse and Aggressive Tax Planning in the BEPS Era: How EU Law and the OECD Are Establishing a Unifying Conceptual Framework in International Tax Law, despite Linguistic Discrepancies28 cited
2017Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives – The Dividing Line between Intended and Unintended Double Non-Taxation28 cited
2018Sales-Based Apportionment of Profits20 cited
2014Base Erosion and Profit Shifting and Interest Expenditure20 cited
2018Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa's Response to the OECD BEPS Action Plan18 cited
2014Transparency in Financial Reporting: Is Country-by-Country Reporting Suitable To Combat International Profit Shifting?16 cited