The impact of the OECD/G20 Base Erosion and Profit Shifting project on the task for developing countries of applying the Arm's Length Principle in practice
The Increasing Importance of Transfer Pricing Regulations - a Worldwide Overview
The Investment Effect of Taxation Evidence from a Corporate Tax Kink
The Missing Profits of Nations
The nature of the directive: rules or principles?
The new non-territorial U.S international tax system
The nexus of corporate taxation and multinational activity
The occurrence of tax amnesties: theory and evidence
The OECD BEPS Project and developing countries
The OECD Global Anti-Base Erosion ("GloBE") proposal
The OECD/G20 Inclusive Framework's Two-Pillar Solution
The power of dynastic commitment
The Quasi-Global GILTI Tax
The Revenue Consequences of Introducing a Destination-based Cash Flow Tax in Uganda
The right tax at the right time
The Rise of Inequality and the fall of Tax Equity
The role of headquarters in multinational profit shifting strategies
The role of the corporate income tax as an automatic stabiliser
The role of transfer prices in profit-shifting by U.S. multinational firms: Evidence from the 2004 Homeland Investment Act
The spillover effects of outward foreign direct investment on home countries: evidence from the United States
The systems must change
The Tax Avoidance Culture: Who is Responsible? Governmental Influences and Corporate Social Responsibility
