Add to ORKGThe paper examines how country tax differences affect a multinational enterprise’s choice to centralize or de-centralize its decision structure. Within a simple model that emphasizes the multiple conflicting roles of transfer prices in MNEs — here, as a strategic pre-commitment device and a tax manipulation instrument —, we show that (de-)centralized decisions are more profitable when tax differentials are (small) large
This paper presents a fiscal competition model in which policy de-cisions are not only corporate tax...
The allocation of decision rights is a fundamental issue of organizational design. We study the deci...
Abstract: Our study tests the effect of coordination, at both the government- and the firm-level, on...
The paper examines how country tax differences affect a multinational enterprise’s choice to central...
The paper examines how country tax differences affect a multinational enterprise's choice to central...
We examine how a multinational’s choice to centralize or de-centralize its decision structure is aff...
We examine how a multinational's choice to centralize or decentralize its decision structure is affe...
This paper considers how the multinational corporation\u27s transfer price responds to changes in in...
Under decentralized decision-making (DDM), how does the multinational corporation (MNC) adjust the t...
Martini JT, Niemann R, Simons D. Transfer Pricing or Formula Apportionment? Tax-Induced Distortions ...
This thesis examines the income-shifting behaviour of multinational corporations when they are facin...
Die Dis cus si on Pape rs die nen einer mög lichst schnel len Ver brei tung von neue ren For schungs...
This paper analyses capital tax competition between jurisdictions of different size when multination...
The dissertation focuses on issues of tax avoidance, base erosion and profit shifting of multination...
This paper presents a novel approach to examining multinationality which features the associated pro...
This paper presents a fiscal competition model in which policy de-cisions are not only corporate tax...
The allocation of decision rights is a fundamental issue of organizational design. We study the deci...
Abstract: Our study tests the effect of coordination, at both the government- and the firm-level, on...
The paper examines how country tax differences affect a multinational enterprise’s choice to central...
The paper examines how country tax differences affect a multinational enterprise's choice to central...
We examine how a multinational’s choice to centralize or de-centralize its decision structure is aff...
We examine how a multinational's choice to centralize or decentralize its decision structure is affe...
This paper considers how the multinational corporation\u27s transfer price responds to changes in in...
Under decentralized decision-making (DDM), how does the multinational corporation (MNC) adjust the t...
Martini JT, Niemann R, Simons D. Transfer Pricing or Formula Apportionment? Tax-Induced Distortions ...
This thesis examines the income-shifting behaviour of multinational corporations when they are facin...
Die Dis cus si on Pape rs die nen einer mög lichst schnel len Ver brei tung von neue ren For schungs...
This paper analyses capital tax competition between jurisdictions of different size when multination...
The dissertation focuses on issues of tax avoidance, base erosion and profit shifting of multination...
This paper presents a novel approach to examining multinationality which features the associated pro...
This paper presents a fiscal competition model in which policy de-cisions are not only corporate tax...
The allocation of decision rights is a fundamental issue of organizational design. We study the deci...
Abstract: Our study tests the effect of coordination, at both the government- and the firm-level, on...