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Unitary Taxation: Tax Base and the Role of Accounting

Author

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  • Sikka, Prem
  • Murphy, Richard

Abstract

tax avoidance; accounting; transfer pricing; accounting standards; unitary taxation.

Suggested Citation

  • Sikka, Prem & Murphy, Richard, 2015. "Unitary Taxation: Tax Base and the Role of Accounting," Working Papers 11172, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:11172
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/11172
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    Citations

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    Cited by:

    1. Biondi Yuri, 2017. "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(1), pages 1-8, April.
    2. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021. "Multinational corporations and tax havens: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1519-1561, December.
    3. Murphy Richard & Janský Petr & Shah Atul, 2019. "BEPS Policy Failure—The Case of EU Country-By-Country Reporting," Nordic Tax Journal, Sciendo, vol. 2019(1), pages 63-86, January.
    4. Autenne Alexia & Biondi Yuri & Cavalier Georges & Cotiga-Raccah Andra & Doralt Peter & Haslam Colin & Horak Hana & Malberti Corrado & Philippe Denis & Sergakis Konstantinos & Schmidt Jessica, 2018. "The Current Challenges for EU Company and Financial Law and Regulation," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 8(3), pages 1-12, December.

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    Keywords

    Economic Development;

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