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Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals foreign affiliates. (1997). Shackelford, Douglas ; Collins, Julie H..
In: Journal of Accounting and Economics.
RePEc:eee:jaecon:v:24:y:1997:i:2:p:151-173.

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  1. Royalty taxation under tax competition and profit shifting. (2023). Schneider, Andrea ; Schindler, Dirk ; Juranek, Steffen.
    In: Canadian Journal of Economics/Revue canadienne d'économique.
    RePEc:wly:canjec:v:56:y:2023:i:4:p:1377-1412.

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  2. The tax-efficient use of debt in multinational corporations. (2021). Wamser, Georg ; Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle ; Goldbach, Stefan ; Moen, Jarle.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:71:y:2021:i:c:s0929119921002418.

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  3. The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance. (2020). Lisowsky, Petro ; Demere, Paul ; Donohoe, Michael P.
    In: Contemporary Accounting Research.
    RePEc:wly:coacre:v:37:y:2020:i:3:p:1562-1597.

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  4. Using IRS data to identify income shifting to foreign affiliates. (2019). de Simone, Lisa ; Mills, Lillian F ; Stomberg, Bridget.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:24:y:2019:i:2:d:10.1007_s11142-019-9484-4.

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  5. International Debt Shifting: The Value Maximizing Mix of Internal and External Debt. (2019). Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle ; Bakke, Julia Tropina.
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  6. Quantifying International Tax Avoidance: A Review of the Academic Literature. (2018). Nadine, Riedel.
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  7. The Tax-Efficient Use of Debt in Multinational Corporations. (2018). Wamser, Georg ; Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle ; Moen, Jarle.
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  8. Repatriation Taxes and Foreign Cash Holdings: The Impact of Anticipated Tax Policy. (2017). Tomy, Rimmy ; de Simone, Lisa ; Piotroski, Joseph D.
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  9. Corporate taxation and location of intangible assets: Patents vs. trademarks. (2016). Dudar, Olena ; Voget, Johannes.
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  10. Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung. (2016). Michael, Overesch .
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    RePEc:bpj:pewipo:v:17:y:2016:i:2:p:129-143:n:6.

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  11. The impact of taxes on bilateral royalty flows. (2015). Dudar, Olena ; Voget, Johannes ; Spengel, Christoph.
    In: ZEW Discussion Papers.
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  12. The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals. (2015). Dyreng, Scott D. ; Markle, Kevin S. ; Shackelford, Douglas A. ; Lindsey, Bradley P..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:59:y:2015:i:2:p:182-202.

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  13. Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms. (2015). Richardson, Grant ; Taylor, Grantley.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:50:y:2015:i:4:p:458-485.

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  14. The Impact of Headquarter and Subsidiary Locations on Multinationals Effective Tax Rates. (2014). Markle, Kevin S. ; Shackelford, Douglas A..
    In: Tax Policy and the Economy.
    RePEc:ucp:tpolec:doi:10.1086/675587.

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  15. The Impact of Headquarter and Subsidiary Locations on Multinationals Effective Tax Rates. (2014). Markle, Kevin S. ; Shackelford, Douglas A..
    In: NBER Chapters.
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  16. Public pressure and corporate tax behaviour. (2014). Hoopes, Jeffrey ; Dyreng, Scott D ; Wilde, Jaron H.
    In: Working Papers.
    RePEc:btx:wpaper:1416.

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  17. The Impact of Headquarter and Subsidiary Locations on Multinationals Effective Tax Rates. (2013). Shackelford, Douglas ; Markle, Kevin S..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:19621.

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  18. Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands. (2013). Weyzig, Francis.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:20:y:2013:i:6:p:910-937.

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  19. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. (2013). Richardson, Grant ; Taylor, Grantley.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:22:y:2013:i:1:p:12-25.

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  20. Local taxation of global corporations: a simple solution. (2013). Hindriks, Jean ; Peralta, Susana ; Weber, Shlomo ; Hindriks, Jean J. G., .
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:9350.

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  21. Local taxation of global corporation: a simple solution. (2013). Weber, Shlomo ; Hindriks, Jean ; Peralta, Susana.
    In: LIDAM Discussion Papers CORE.
    RePEc:cor:louvco:2013011.

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  22. The Debt-Equity Bias: consequences and solutions. (2012). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan.
    In: Taxation Papers.
    RePEc:tax:taxpap:0033.

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  23. Corporate Taxes and Internal Borrowing within Multinational Firms. (2012). Wamser, Georg ; Merlo, Valeria ; Keuschnigg, Christian ; Egger, Peter.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:18415.

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  24. Tax waiver year effect on earnings management practices in Malaysia. (2012). Haniff, Mohd Nizal ; Hashim, Jafni ; Ibrahim Kamal Abdul Rahman, .
    In: Journal of Financial Reporting and Accounting.
    RePEc:eme:jfrapp:v:10:y:2012:i:2:p:171-189.

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  25. Corporate Taxes and Internal Borrowing within Multinational Firms. (2012). Wamser, Georg ; Merlo, Valeria ; Keuschnigg, Christian ; Egger, Peter.
    In: Working Papers.
    RePEc:btx:wpaper:1221.

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  26. Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?. (2012). LAPLANTE, STACIE K. ; Klassen, Kenneth J..
    In: Journal of Accounting Research.
    RePEc:bla:joares:v:50:y:2012:i:5:p:1245-1285.

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  27. Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms. (2011). Wamser, Georg ; Merlo, Valeria ; Keuschnigg, Christian ; Egger, Peter.
    In: Economics Working Paper Series.
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  28. Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Wöhlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European.
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  29. Cross-Country Comparisons of Corporate Income Taxes. (2011). Shackelford, Douglas ; Markle, Kevin S..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:16839.

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  30. Profit shifting in the EU: evidence from Germany. (2009). Weichenrieder, Alfons.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:16:y:2009:i:3:p:281-297.

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  31. Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data. (2009). Wamser, Georg ; Büttner, Thiess.
    In: Working Papers.
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  32. Capital structure and international debt shifting. (2008). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:88:y:2008:i:1:p:80-118.

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  33. Profit Shifting in the EU: Evidence from Germany. (2007). Weichenrieder, Alfons.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2043.

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  34. Taxes and the Financial Structure of German Inward FDI. (2005). Weichenrieder, Alfons ; Ramb, Fred .
    In: Kiel Working Papers.
    RePEc:zbw:ifwkwp:1252.

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  35. Taxes and the Financial Structure of German Inward FDI. (2005). Weichenrieder, Alfons ; Ramb, Fred .
    In: Review of World Economics (Weltwirtschaftliches Archiv).
    RePEc:spr:weltar:v:141:y:2005:i:4:p:670-692.

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  36. Do Stronger Intellectual Property Rights Increase International Technology Transfer? Empirical Evidence from U.S. Firm-Level Data. (2005). Fisman, Raymond ; Branstetter, Lee ; Foley, Fritz C..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:11516.

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  37. Taxes and the Financial Structure of German Inward FDI. (2004). Weichenrieder, Alfons ; Ramb, Fred .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1355.

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  38. Using Tax Incentives to Compete for Foreign Investment : Are They Worth the Costs?. (2001). Pirnia, Neda ; Allen, Nancy J. ; Louis T., Jr. Wells, ; Morisset, Jacques .
    In: World Bank Publications - Books.
    RePEc:wbk:wbpubs:13979.

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  39. Taxation research in an accounting context: future prospects and interdisciplinary perspectives. (1999). Margaret Lamb, Andrew Lymer, .
    In: European Accounting Review.
    RePEc:taf:euract:v:8:y:1999:i:4:p:749-776.

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  40. Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers. (1998). Shackelford, Douglas ; Petroni, Kathy R..
    In: NBER Working Papers.
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  41. State and provincial corporate tax planning: income shifting and sales apportionment factor management. (1998). Shackelford, Douglas ; Klassen, Kenneth J..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:25:y:1998:i:3:p:385-406.

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  39. Has U.S. Investment Abroad Become More Sensitive to Tax Rates?. (1998). Altshuler, Rosanne ; Newlon, Scott T. ; Grubert, Harry .
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  42. Tax Policy and the Activities of Multinational Corporations. (1996). Hines, James ; Jr., .
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  45. The Alternative Minimum Tax and the Behavior of Multinational Corporations. (1995). Silverstein, Gerald ; Lyon, Andrew B..
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  46. Is Foreign Direct Investment Sensitive to Taxes?. (1995). Cummins, Jason ; Hubbard, Glenn R..
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  47. Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances. (1995). Altshuler, Rosanne ; Hines, James R. ; Hubbard, Glenn R..
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  48. Alternative Minimum Tax Rules and Multinational Corporations. (1995). Hubbard, Glenn R. ; Silverstein, Gerald ; Lyon, Andrew B..
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  49. The Alternative Minimum Tax and the Behavior of Multinational Corporations. (1994). Lyon, Andrew ; Silverstein, Gerald .
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  50. U.S. Interest Allocation Rules: Effects and Policy. (1994). Mintz, Jack ; Altshuler, Rosanne.
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