Royalty Taxation under Tax Competition and Profit Shifting
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- Steffen Juranek & Dirk Schindler & Andrea Schneider, 2018. "Royalty Taxation under Tax Competition and Profit Shifting," CESifo Working Paper Series 7227, CESifo.
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Cited by:
- Jay Pil CHOI & ISHIKAWA Jota & OKOSHI Hirofumi, 2019. "Tax Havens and Cross-border Licensing," Discussion papers 19105, Research Institute of Economy, Trade and Industry (RIETI).
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More about this item
Keywords
source tax on royalties; tax competition; multinationals; profit shifting;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2018-10-29 (Accounting & Auditing)
- NEP-EUR-2018-10-29 (Microeconomic European Issues)
- NEP-IPR-2018-10-29 (Intellectual Property Rights)
- NEP-PBE-2018-10-29 (Public Economics)
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