Profit-splitting Rules and the Taxation of Multinational Digital Platforms
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- Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(4), pages 855-889, August.
- Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," PSE-Ecole d'économie de Paris (Postprint) halshs-03230069, HAL.
- Francis Bloch & Gabrielle Demange, 2021. "Profit-splitting rules and the taxation of multinational digital platforms," Post-Print halshs-03230069, HAL.
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Cited by:
- Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
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More about this item
Keywords
Digital platforms; Multinational firms; Corporate income taxation; Formula apportionment; Separate accountin;All these keywords.
JEL classification:
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- L12 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Monopoly; Monopolization Strategies
- L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2021-05-24 (Accounting and Auditing)
- NEP-ORE-2021-05-24 (Operations Research)
- NEP-PAY-2021-05-24 (Payment Systems and Financial Technology)
- NEP-PBE-2021-05-24 (Public Economics)
- NEP-REG-2021-05-24 (Regulation)
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