The role of headquarters in multinational profit shifting strategies
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 Tax Base for CCCTB: The Role of Principles
The taxation of foreign profits
The taxation of non-profit organizations after Stauffer
The Three Distributive Questions of (a Non-Ideal) Tax Theory
The Use of Accounting Information in the Tax Base in the Pillar 2 Global Minimum Tax: A Discussion of the Rules, Potential Problems, and Possible Alternatives
The use of neutralities in international tax policy
The Value Creation Mythology
There's No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries
Thin capitalization rules and multinational firm capital structure
Thin Capitalization Rules in the Context of the CCCTB
Towards a theory of trade finance
Transfer pricing and the intensity of tax rate competition
Trends in UK BERD after the Introduction of R&D Tax Credits
Uncertainty and Investment Dynamics
Unit sales and price effects of pre-announced consumption tax reforms: micro-level evidence from European VAT
US Firms on Foreign (tax) Holidays
US Supreme Court unanimously chooses substance over form in foreign tax credit
VAT - unjust enrichment
VAT and Financial Supplies: What should be taxed?
VAT and the EU internal market: the paradoxes of harmonisation
