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The Taxation of Corporate Groups under Consolidation: An International Comparison
16 references·2 citing·35 second hop
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References

  • 1937The Nature of the Firm23,826 cited
  • 1974Economic Analysis of Law2,573 cited
  • 1993Nobel Lecture: The Economic Way of Looking at Behavior1,619 cited
  • 1988An Introduction to Comparative Law371 cited
  • 2002World Investment Report 2002: Transnational Corporations and Export Competitiveness287 cited
  • 2002The Myth of Ownership: Taxes and Justice210 cited
  • 1990Accounting and the theory of the firm154 cited
  • 1986Limited Liability and Corporate Groups150 cited
  • 2003Company Tax Reform in the European Union143 cited
  • 1997Comparative Income Taxation, a Structural Analysis127 cited
  • 2007The New public finance: responding to global challenges126 cited
  • 2005Corporate Collapse. Accounting, Regulatory, and Ethical Failure126 cited
  • 2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy107 cited
  • 2005The Transformation of Modern Corporation Law: The Law of Corporate Groups107 cited
  • 2008The Effects of EU Formula Apportionment on Corporate Tax Revenues*88 cited
  • 1993The Multinational Challenge to Corporation Law: The Search for a New Corporate Personality

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  • 2013Corporate Tax Law: Structure, Policy and Practice21 cited
  • 2019International tax, regulatory arbitrage and the growth of transnational corporations18 cited