Work

Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases

Year: 2018

Type: article

Source: Journal of Business Economics

DOI: 10.1007/s11573-018-0891-y

Authors: Dirk Kiesewetter, Tobias Steigenberger, Matthias Stier

Institution: University of Würzburg

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W3122815101

FWCI: 5.884

Cites: 32

Cited by: 16

Related to: 10