Taxing Multinational Enterprises as Unitary Firms
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Cited by:
- 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.
- 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.
- Richard M. Bird, 2018. "Are global taxes feasible?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1372-1400, October.
- Lips, Wouter, 2019. "The EU Commission’s Digital Tax Proposals and its Cross-platform Impact in the EU and the OECD," SocArXiv k2t9j, Center for Open Science.
- Simon Loretz & Margit Schratzenstaller, 2019. "Der EU-Vorschlag zur Harmonisierung der Körperschaftsteuer. Auswirkungen für Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(1), pages 61-71, January.
- Christensen, Rasmus Corlin, 2022. "Transnational Infrastructural Power of Professional Service Firms," SocArXiv k9bd2, Center for Open Science.
- N. N., 2019. "WIFO-Monatsberichte, Heft 1/2019," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(1), January.
- Lynne Oats & Penelope Tuck, 2019. "Corporate tax avoidance: is tax transparency the solution?," Accounting and Business Research, Taylor & Francis Journals, vol. 49(5), pages 565-583, July.
- Sol Picciotto, . "International tax, regulatory arbitrage and the growth of transnational corporations," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
- Scherer Anna-Lena & Schmiel Ute, 2021. "Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes," Nordic Tax Journal, Sciendo, vol. 2021(1), pages 32-46, October.
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Keywords
Development Policy; Economic Development; Finance; Governance;All these keywords.
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2017-04-02 (Accounting and Auditing)
- NEP-PBE-2017-04-02 (Public Economics)
- NEP-PUB-2017-04-02 (Public Finance)
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