Add to ORKGThis doctoral thesis qualitatively and quantitatively examines different aspects of base erosion and profit shifting by multinational enterprises, focusing on research areas such as the substitution between profit shifting channels, the effectiveness of anti-avoidance legislation, and the role of intangible assets in BEPS
Due to international tax differences in host countries, multinational firms shift profits and receiv...
The concept of base erosion and profit shifting (BEPS) was first introduced by the Organisation for ...
This thesis analyses the profit shifting behaviour of U.S. multinational companies using panel data ...
We provide indirect empirical evidence of profit shifting behavior by multi-national enterprises. Th...
iv Abstract The thesis focuses on base erosion and profit shifting (BEPS) and resulting corporate in...
Base erosion and profit shifting is a result of our increasingly globalized world. What began as lar...
In recent years, the problem of base erosion and profit shifting (BEPS) by multinational corporation...
The subject of shifting of income by various MNCs or ‘Base Erosion and Profit Sharing’ (BEPS) motiva...
Intercompany transactions, financing, and licensing generally offer the opportunity to shift income ...
The issue of tax-motivated income shifting within multinational firms – or “base erosion and profit ...
In the permanent race for profitability, Multinational Enterprises (MNEs) seek to reduce their produ...
Profit shifting has come to the fore with the recently released Pandora Papers. This column uses a n...
Abstract: The conduct of business activities in two or more countries creates opportunities for inte...
This report uses data on the operations of U.S. multinational companies (MNCs) to examine the extent...
We model the opportunities and incentives generated by international tax differences for internation...
Due to international tax differences in host countries, multinational firms shift profits and receiv...
The concept of base erosion and profit shifting (BEPS) was first introduced by the Organisation for ...
This thesis analyses the profit shifting behaviour of U.S. multinational companies using panel data ...
We provide indirect empirical evidence of profit shifting behavior by multi-national enterprises. Th...
iv Abstract The thesis focuses on base erosion and profit shifting (BEPS) and resulting corporate in...
Base erosion and profit shifting is a result of our increasingly globalized world. What began as lar...
In recent years, the problem of base erosion and profit shifting (BEPS) by multinational corporation...
The subject of shifting of income by various MNCs or ‘Base Erosion and Profit Sharing’ (BEPS) motiva...
Intercompany transactions, financing, and licensing generally offer the opportunity to shift income ...
The issue of tax-motivated income shifting within multinational firms – or “base erosion and profit ...
In the permanent race for profitability, Multinational Enterprises (MNEs) seek to reduce their produ...
Profit shifting has come to the fore with the recently released Pandora Papers. This column uses a n...
Abstract: The conduct of business activities in two or more countries creates opportunities for inte...
This report uses data on the operations of U.S. multinational companies (MNCs) to examine the extent...
We model the opportunities and incentives generated by international tax differences for internation...
Due to international tax differences in host countries, multinational firms shift profits and receiv...
The concept of base erosion and profit shifting (BEPS) was first introduced by the Organisation for ...
This thesis analyses the profit shifting behaviour of U.S. multinational companies using panel data ...