Extending Taxation of Interest and Royalty Income at Source An Option to Limit Base Erosion and Profit Shifting?-Reference-Cited by-同舟云学术

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Extending Taxation of Interest and Royalty Income at Source An Option to Limit Base Erosion and Profit Shifting?

Published:2014 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Finke Katharina,Fuest Clemens,Nusser Hannah,Spengel Christoph

Publisher

Elsevier BV

Reference57 articles.

1. Corporate taxes and the location of intangible assets within multinational firms

2. Corporate taxation and the choice of patent location within multinational firms

Cited by 4 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Royalty taxation under tax competition and profit shifting;Canadian Journal of Economics/Revue canadienne d'économique;2023-09-14

2. Economic Analysis from the Micro-Perspective;Profit Shifting and Tax Base Erosion;2021

3. Transfer pricing regulation and taxation of royalty payments;Journal of Public Economic Theory;2017-06-21

4. Taxing Royalty Payments;SSRN Electronic Journal;2016

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