Skip to contents Kohnz, Christian [Author] Base-Erosion-and-Profit-Shifting (BEPS) : wie Apple, Alphabet und Co. Milliardengewinne ins Ausland verlagern Books Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Hamburg: Igel Verlag RWS, 2017 Published in: Recht, Wirtschaft, Steuern Riegler, Fabian [Author] Immaterielle Werte als Gegenstand der internationalen Steuerplanung : Gestaltungen mit IP-Boxen unter besonderer Berücksichtigung der OECD/EU-Agenda "Base Erosion and Profit Shifting" Books Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Hamburg: Verlag Dr. Kovač, 2017 Published in: Schriftenreihe Münstersche Forschungsbeiträge zu Rechnungslegung und Unternehmensbesteuerung ; 4 Dharmapala, Dhammika [Author] What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature Books View online Schließen > Links http://hdl.handle.net/10419/93481 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Munich: Center for Economic Studies and ifo Institute (CESifo), 2014 de Wilde, Maarten Floris [Author] European Tax Law, Chapter [X] – Company Tax Proposals and Tax Policy Initiatives Books View online Schließen > Access https://ssrn.com/abstract=4364043 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Li, Jinyan [Author] Introducing a Global Minimum Tax (Pillar Two) in Canada : Some Knowns and Unknowns Books View online Schließen > Access https://ssrn.com/abstract=4436297 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Dyrda, Sebastian [Author]; Hong, Guangbin [Author]; steinberg, joseph [Author] A Macroeconomic Perspective on Taxing Multinational Enterprises Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4358908 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023 Plekhanova, Victoria [Author]; Noonan, Chris [Author] Strategic Narratives in International Tax Policy Making : Beps Action 1 and the Stability Argument Books View online Schließen > Access https://ssrn.com/abstract=4520759 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023] Dyrda, Sebastian [Author]; Hong, Guangbin [Author]; Steinberg, Joseph B. [Author] A macroeconomic perspective on taxing multinational enterprises Books View online Schließen > Access https://www.economics.utoronto.ca/public/workingPapers/tecipa-731.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [Toronto]: University of Toronto, Department of Economics, September 01, 2022 Published in: University of Toronto: Working paper ; 731 Mpofu, Favourate Y. Sebele [Author]; Mashiri, Eukeria [Author]; Schwartz, Samantha Chantelle [Author] An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries Articles View online Schließen > Access Full access (via DOI) https://www.tandfonline.com/doi/pdf/10.1080/23311975.2021.1944007 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2021 Published in: Cogent business & management ; 8(2021), 1, Artikel-ID 1944007, Seite 1-25 Sebele-Mpofu, Favourate [Author]; Mashiri, Eukeria [Author]; Schwartz, Samantha Chantelle [Author] An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries Articles View online Schließen > Access Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Abingdon: Taylor & Francis, 2021 Heckemeyer, Jost H. [Author]; Nicolay, Katharina [Author]; Spengel, Christoph [Author] What will the OECD BEPS indicators indicate? - [This version: January 2021] Books View online Schließen > Access http://ftp.zew.de/pub/zew-docs/dp/dp21005.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Mannheim, Germany: ZEW - Leibniz Centre for European Economic Research, 2021 Published in: Discussion paper ; 2021,5 Heckemeyer, Jost [Author]; Nicolay, Katharina [Author]; Spengel, Christoph [Author] What Will the OECD BEPS Indicators Indicate? Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=3783644 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2021] Published in: ZEW - Centre for European Economic Research Discussion Paper ; No. 21-005 Desai, Mihir A. [Author]; Dharmapala, Dhammika [Author] Interest Deductions in a Multijurisdictional World Books View online Schließen > Links http://hdl.handle.net/10419/110859 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Munich: Center for Economic Studies and ifo Institute (CESifo), 2015 Fuss, Max R. [Author] ; Hey, Johanna [Other]; Dorenkamp, Christian [Other] Die internationale Allokation von Erträgen und Verlusten aus immateriellen Werten durch Verrechnungspreise Books View online Schließen > Access https://d-nb.info/1204199418/34 kostenfrei Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Köln: Universitäts- und Stadtbibliothek Köln, 2018 Tran, Alfred V. [Author]; Xu, Wanmeng [Author] A study of cross-border profit shifting channels : evidence from Australia Articles View online Schließen > Access https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.13166 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2024 Published in: Accounting and finance ; 64(2024), 1 vom: März, Seite 869-901 Chiari, Alessandro [Author] Revenue losses from corporate tax avoidance : estimations from the UNU-WIDER Government Revenue Dataset Books View online Schließen > Access http://ies.fsv.cuni.cz/default/file/download/id/34658 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Prague: Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, [2022] Published in: Institut Ekonomických Studií: IES working paper ; 2022,30 Sallusti, Federico [Author] Measuring profit shifting in Italy with propensity score matching and receiver operating characteristics analysis (PS-ROC) method Books View online Schließen > Access https://unctad.org/system/files/official-document/ser-rp-2021d7_en.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Geneva: United Nations, April 2021 Published in: UNCTAD research paper ; 2021,7 Klein, Daniel [Author]; Ludwig, Christopher A. [Author]; Nicolay, Katharina [Author]; Spengel, Christoph [Author] Quantifying the OECD BEPS indicators : an update to BEPS Action 11 Books View online Schließen > Access http://ftp.zew.de/pub/zew-docs/dp/dp21013.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Mannheim, Germany: ZEW - Leibniz Centre for European Economic Research, 2021 Published in: Discussion paper ; 2021,13 Tran, Alfred V. [Author]; Xu, Wanmeng [Author] A study of cross-border profit shifting channels Books View online Schließen > Access https://taxpolicy.crawford.anu.edu.au/sites/default/files/publication/taxstudies_crawford_anu_edu_au/2021-11/complete_tran_xu_nov_2021.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Canberra: Australian National University, 2021 Published in: TTPI - working paper ; 2021,18 Tran, Alfred V. [Author]; Xu, Wanmeng [Author] A study of profit shifting using the Hines and Rice approach Books View online Schließen > Access https://taxpolicy.crawford.anu.edu.au/sites/default/files/publication/taxstudies_crawford_anu_edu_au/2021-07/complete_wp_tran_xu_july_2021.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Canberra: Australian National University, [2021] Published in: TTPI - working paper ; 2021,12
Kohnz, Christian [Author] Base-Erosion-and-Profit-Shifting (BEPS) : wie Apple, Alphabet und Co. Milliardengewinne ins Ausland verlagern Books Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Hamburg: Igel Verlag RWS, 2017 Published in: Recht, Wirtschaft, Steuern
Riegler, Fabian [Author] Immaterielle Werte als Gegenstand der internationalen Steuerplanung : Gestaltungen mit IP-Boxen unter besonderer Berücksichtigung der OECD/EU-Agenda "Base Erosion and Profit Shifting" Books Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Hamburg: Verlag Dr. Kovač, 2017 Published in: Schriftenreihe Münstersche Forschungsbeiträge zu Rechnungslegung und Unternehmensbesteuerung ; 4
Dharmapala, Dhammika [Author] What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature Books View online Schließen > Links http://hdl.handle.net/10419/93481 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Munich: Center for Economic Studies and ifo Institute (CESifo), 2014
de Wilde, Maarten Floris [Author] European Tax Law, Chapter [X] – Company Tax Proposals and Tax Policy Initiatives Books View online Schließen > Access https://ssrn.com/abstract=4364043 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023]
Li, Jinyan [Author] Introducing a Global Minimum Tax (Pillar Two) in Canada : Some Knowns and Unknowns Books View online Schließen > Access https://ssrn.com/abstract=4436297 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023]
Dyrda, Sebastian [Author]; Hong, Guangbin [Author]; steinberg, joseph [Author] A Macroeconomic Perspective on Taxing Multinational Enterprises Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=4358908 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, 2023
Plekhanova, Victoria [Author]; Noonan, Chris [Author] Strategic Narratives in International Tax Policy Making : Beps Action 1 and the Stability Argument Books View online Schließen > Access https://ssrn.com/abstract=4520759 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2023]
Dyrda, Sebastian [Author]; Hong, Guangbin [Author]; Steinberg, Joseph B. [Author] A macroeconomic perspective on taxing multinational enterprises Books View online Schließen > Access https://www.economics.utoronto.ca/public/workingPapers/tecipa-731.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [Toronto]: University of Toronto, Department of Economics, September 01, 2022 Published in: University of Toronto: Working paper ; 731
Mpofu, Favourate Y. Sebele [Author]; Mashiri, Eukeria [Author]; Schwartz, Samantha Chantelle [Author] An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries Articles View online Schließen > Access Full access (via DOI) https://www.tandfonline.com/doi/pdf/10.1080/23311975.2021.1944007 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2021 Published in: Cogent business & management ; 8(2021), 1, Artikel-ID 1944007, Seite 1-25
> Access Full access (via DOI) https://www.tandfonline.com/doi/pdf/10.1080/23311975.2021.1944007 Show more show less
Sebele-Mpofu, Favourate [Author]; Mashiri, Eukeria [Author]; Schwartz, Samantha Chantelle [Author] An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries Articles View online Schließen > Access Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Abingdon: Taylor & Francis, 2021
Heckemeyer, Jost H. [Author]; Nicolay, Katharina [Author]; Spengel, Christoph [Author] What will the OECD BEPS indicators indicate? - [This version: January 2021] Books View online Schließen > Access http://ftp.zew.de/pub/zew-docs/dp/dp21005.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Mannheim, Germany: ZEW - Leibniz Centre for European Economic Research, 2021 Published in: Discussion paper ; 2021,5
Heckemeyer, Jost [Author]; Nicolay, Katharina [Author]; Spengel, Christoph [Author] What Will the OECD BEPS Indicators Indicate? Books View online Schließen > Access Full access (via DOI) https://ssrn.com/abstract=3783644 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. [S.l.]: SSRN, [2021] Published in: ZEW - Centre for European Economic Research Discussion Paper ; No. 21-005
Desai, Mihir A. [Author]; Dharmapala, Dhammika [Author] Interest Deductions in a Multijurisdictional World Books View online Schließen > Links http://hdl.handle.net/10419/110859 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Munich: Center for Economic Studies and ifo Institute (CESifo), 2015
Fuss, Max R. [Author] ; Hey, Johanna [Other]; Dorenkamp, Christian [Other] Die internationale Allokation von Erträgen und Verlusten aus immateriellen Werten durch Verrechnungspreise Books View online Schließen > Access https://d-nb.info/1204199418/34 kostenfrei Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Köln: Universitäts- und Stadtbibliothek Köln, 2018
Tran, Alfred V. [Author]; Xu, Wanmeng [Author] A study of cross-border profit shifting channels : evidence from Australia Articles View online Schließen > Access https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.13166 Full access (via DOI) Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. 2024 Published in: Accounting and finance ; 64(2024), 1 vom: März, Seite 869-901
> Access https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.13166 Full access (via DOI) Show more show less
Chiari, Alessandro [Author] Revenue losses from corporate tax avoidance : estimations from the UNU-WIDER Government Revenue Dataset Books View online Schließen > Access http://ies.fsv.cuni.cz/default/file/download/id/34658 Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Prague: Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, [2022] Published in: Institut Ekonomických Studií: IES working paper ; 2022,30
Sallusti, Federico [Author] Measuring profit shifting in Italy with propensity score matching and receiver operating characteristics analysis (PS-ROC) method Books View online Schließen > Access https://unctad.org/system/files/official-document/ser-rp-2021d7_en.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Geneva: United Nations, April 2021 Published in: UNCTAD research paper ; 2021,7
Klein, Daniel [Author]; Ludwig, Christopher A. [Author]; Nicolay, Katharina [Author]; Spengel, Christoph [Author] Quantifying the OECD BEPS indicators : an update to BEPS Action 11 Books View online Schließen > Access http://ftp.zew.de/pub/zew-docs/dp/dp21013.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Mannheim, Germany: ZEW - Leibniz Centre for European Economic Research, 2021 Published in: Discussion paper ; 2021,13
Tran, Alfred V. [Author]; Xu, Wanmeng [Author] A study of cross-border profit shifting channels Books View online Schließen > Access https://taxpolicy.crawford.anu.edu.au/sites/default/files/publication/taxstudies_crawford_anu_edu_au/2021-11/complete_tran_xu_nov_2021.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Canberra: Australian National University, 2021 Published in: TTPI - working paper ; 2021,18
> Access https://taxpolicy.crawford.anu.edu.au/sites/default/files/publication/taxstudies_crawford_anu_edu_au/2021-11/complete_tran_xu_nov_2021.pdf Show more show less
Tran, Alfred V. [Author]; Xu, Wanmeng [Author] A study of profit shifting using the Hines and Rice approach Books View online Schließen > Access https://taxpolicy.crawford.anu.edu.au/sites/default/files/publication/taxstudies_crawford_anu_edu_au/2021-07/complete_wp_tran_xu_july_2021.pdf Show more show less Close > Bookmarks You can manage bookmarks using lists, please log in to your user account for this. Canberra: Australian National University, [2021] Published in: TTPI - working paper ; 2021,12
> Access https://taxpolicy.crawford.anu.edu.au/sites/default/files/publication/taxstudies_crawford_anu_edu_au/2021-07/complete_wp_tran_xu_july_2021.pdf Show more show less
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