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1. Tax-avoidance profit shifting by multinational firms: evidence from Vietnam. (2025). Le, Manh-Duc ; Zamarian, Marco.
   In: Economic Systems.
   RePEc:eee:ecosys:v:49:y:2025:i:2:s0939362524001080.

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2. Negotiation for Transfer Prices under the Arms Length Principle. (2024). Okoshi, Hirofumi.
   In: Discussion papers.
   RePEc:eti:dpaper:24026.

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3. Integrating Reporting Bridge, the Gap Between CSR Performance and Tax Avoidance Relationship? Insights from South Africa. (2024). Dhifi, Kawther ; Lajnef, Karima.
   In: International Journal of Economics & Business Administration (IJEBA).
   RePEc:ers:ijebaa:v:xii:y:2024:i:1:p:41-59.

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4. Profit Shifting of Multinational Corporations Worldwide. (2023). Janský, Petr ; Garcia-Bernardo, Javier.
   In: Papers.
   RePEc:arx:papers:2201.08444.

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5. Linking the knowledge-capital model of foreign direct investment with national knowledge systems. (2022). Kox, Henk.
   In: EconStor Preprints.
   RePEc:zbw:esprep:266495.

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6. ECONOMIC INTEGRATION AND AGGLOMERATION OF MULTINATIONAL PRODUCTION WITH TRANSFER PRICING. (2022). Okoshi, Hirofumi ; Kato, Hayato.
   In: International Economic Review.
   RePEc:wly:iecrev:v:63:y:2022:i:3:p:1325-1355.

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7. A new framework to assess the fiscal impact of a global minimum tax on FDI. (2022). Casella, Bruno ; Souillard, Baptiste.
   In: UNCTAD Transnational Corporations Journal.
   RePEc:unc:tncjou:92.

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8. A Macroeconomic Perspective on Taxing Multinational Enterprises. (2022). Steinberg, Joseph ; Hong, Guangbin ; Dyrda, Sebastian.
   In: Working Papers.
   RePEc:tor:tecipa:tecipa-731.

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9. A Review of International Management Research on Corporate Taxation. (2022). , Arjen ; Eerola, Aleksi.
   In: Management International Review.
   RePEc:spr:manint:v:62:y:2022:i:5:d:10.1007_s11575-022-00484-z.

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10. Multinationals and services imports from havens: when policies stand in the way of tax planning. (2022). Garcia, Joana.
    In: Working Papers.
    RePEc:ptu:wpaper:w202214.

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11. A micro-level analysis of corporate income taxation in Portugal. (2022). Campos, Maria ; Cabral, Sonia ; Braz, Claudia.
    In: Economic Bulletin and Financial Stability Report Articles and Banco de Portugal Economic Studies.
    RePEc:ptu:bdpart:e202203.

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12. Revisiting the knowledge-capital model of foreign direct investment: New multi-country evidence. (2022). Kox, Henk.
    In: MPRA Paper.
    RePEc:pra:mprapa:114559.

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13. Testing the knowledge-capital model of foreign direct investment: New evidence. (2022). Kox, Henk.
    In: MPRA Paper.
    RePEc:pra:mprapa:114177.

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14. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2022). Okoshi, Hirofumi ; Kato, Hayato.
    In: MPRA Paper.
    RePEc:pra:mprapa:111439.

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15. Decomposing Multinational Corporations’ Declining Effective Tax Rates. (2022). Janský, Petr ; Torslov, Thomas ; Garcia-Bernardo, Javier.
    In: IMF Economic Review.
    RePEc:pal:imfecr:v:70:y:2022:i:2:d:10.1057_s41308-022-00157-9.

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16. Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals. (2022). Hasegawa, Makoto.
    In: Discussion papers.
    RePEc:kue:epaper:e-22-007.

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17. The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs. (2022). Hanappi, Tibor ; Gonzalez, Ana Cinta.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:29:y:2022:i:6:d:10.1007_s10797-022-09750-0.

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18. The immeasurable tax gains by Dutch shell companies. (2022). Lejour, Arjan ; Riet, Maarten T ; Mohlmann, Jan.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:29:y:2022:i:2:d:10.1007_s10797-021-09669-y.

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19. Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data. (2022). Neumeier, Florian ; Fuest, Clemens ; Hugger, Felix.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:194:y:2022:i:c:p:454-477.

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20. Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data. (2022). Neumeier, Florian ; Fuest, Clemens ; Greil, Stefan ; Hugger, Felix.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9757.

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21. Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies. (2022). Souillard, Baptiste.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9720.

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22. Pennies from Haven: Wages and Profit Shifting. (2022). Davies, Ronald ; Alstadsæter, Annette ; Bjorkheim, Julie Brun ; Scheuerer, Johannes ; Alstadsater, Annette.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9590.

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23. How big are strategic spillovers from corporate tax competition?. (2022). Naitram, Simon.
    In: Economic Inquiry.
    RePEc:bla:ecinqu:v:60:y:2022:i:2:p:847-869.

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24. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2022). Okoshi, Hirofumi ; Kato, Hayato.
    In: Papers.
    RePEc:arx:papers:2201.02919.

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25. The EU proposal for country-by-country reporting on the internet: Costs, Benefits and Consequences. (2021). Vay, Heiko ; Spengel, Christoph ; Dutt, Verena K.
    In: Studien.
    RePEc:zbw:sfustu:250025.

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26. Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen. (2021). Vay, Heiko ; Spengel, Christoph ; Dutt, Verena.
    In: Studien.
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27. Board Level Employee Representation and Tax Avoidance in Europe. (2021). Vitols, Sigurt.
    In: EconStor Open Access Articles and Book Chapters.
    RePEc:zbw:espost:236206.

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28. The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance. (2021). Lejour, Arjan.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:e0530ca3-b3b3-4aca-826b-d1c10086c4fa.

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29. The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance. (2021). Lejour, Arjan.
    In: Discussion Paper.
    RePEc:tiu:tiucen:e0530ca3-b3b3-4aca-826b-d1c10086c4fa.

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30. Interest Limitation Rules and Business Cycles: Empirical Evidence. (2021). Ropponen, Olli.
    In: ETLA Working Papers.
    RePEc:rif:wpaper:90.

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31. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2021). Okoshi, Hirofumi ; Kato, Hayato.
    In: MPRA Paper.
    RePEc:pra:mprapa:111188.

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32. The International Distribution of FDI Income And Its Impact on Income Inequality. (2021). Joyce, Joseph.
    In: MPRA Paper.
    RePEc:pra:mprapa:106448.

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33. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2021). Okoshi, Hirofumi ; Kato, Hayato.
    In: MPRA Paper.
    RePEc:pra:mprapa:105536.

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34. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2021). Okoshi, Hirofumi ; Kato, Hayato.
    In: Discussion Papers in Economics and Business.
    RePEc:osk:wpaper:2019.

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35. Avoiding taxes: banks’ use of internal debt. (2021). Langenmayr, Dominika ; Holtmann, Svea ; Reiter, Franz.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:28:y:2021:i:3:d:10.1007_s10797-020-09625-2.

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36. Globalization and Inequality in Advanced Economies: A Provisional Assessment. (2021). Hellier, Joel.
    In: Working Papers.
    RePEc:inq:inqwps:ecineq2021-575.

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37. How Does Profit Shifting Affect the Balance of Payments?. (2021). Klemm, Alexander ; Hebous, Shafik ; Wu, Yuou.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2021/041.

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38. Do Overlapped Audit Committee Directors Affect Tax Avoidance?. (2021). Hussainey, Khaled ; al Lawati, Hidaya.
    In: JRFM.
    RePEc:gam:jjrfmx:v:14:y:2021:i:10:p:487-:d:656211.

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39. Do earnings stripping rules hamper investment? Evidence from CIT reforms in European countries. (2021). Meier, Jan-Hendrik ; Leszczyowska, Anna.
    In: Economics Letters.
    RePEc:eee:ecolet:v:200:y:2021:i:c:s0165176521000203.

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40. Second-Best Source-Based Taxation of Multinational Firms. (2021). Becker, Johannes.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9329.

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41. Tax Competition with Two Tax Instruments - and Tax Evasion. (2021). Becker, Johannes ; Wilson, John D.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9318.

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42. Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data. (2021). Neumeier, Florian ; Fuest, Clemens ; Hugger, Felix.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8838.

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43. Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials. (2021). Bratta, Barbara ; Acciari, Paolo ; Santomartino, Vera.
    In: Working Papers.
    RePEc:ahg:wpaper:wp2021-11.

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44. On the determinants and effects of corporate tax transparency: Review of an emerging literature. (2020). Vay, Heiko ; Spengel, Christoph ; Muller, Raphael.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:20063.

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45. International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom. (2020). Schmidt-Eisenlohr, Tim ; Liu, Li ; Guo, Dongxian.
    In: The Review of Economics and Statistics.
    RePEc:tpr:restat:v:102:y:2020:i:4:p:766-778.

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46. IMPORT COMPETITION AND CORPORATE TAX AVOIDANCE: EVIDENCE FROM THE CHINA SHOCK. (2020). Souillard, Baptiste.
    In: Working Papers ECARES.
    RePEc:eca:wpaper:2013/309985.

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47. Financing the EU: New Context, New Responses. (2020). Fuest, Clemens ; Pisani-Ferry, Jean.
    In: EconPol Policy Reports.
    RePEc:ces:econpr:_24.

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48. The Elusive Banker: Using Hurricanes to Uncover (Non-)Activity in Offshore Financial Centers. (2020). Miethe, Jakob.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8625.

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49. Avoiding Taxes: Banks Use of Internal Debt. (2020). Langenmayr, Dominika ; Holtmann, Svea ; Reiter, Franz.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8525.

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50. Avoiding Taxes: Banks Use of Internal Debt. (2020). Langenmayr, Dominika ; Holtmann, Svea ; Reiter, Franz.
    In: Working Papers.
    RePEc:bav:wpaper:196_reiterlangenmayrholtmann.

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