1. Assessing the Influence of Country-by-Country Reporting (CbCr) on Cross-Border Related Party Transactions: Insights from China. (2025). Xu, Tengchong ; Yang, Bochuan.
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2. The relation between corporate social responsibility and profit shifting of multinational enterprises. (2025). Willkomm, Sina ; Overesch, Michael.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09850-z.

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3. Do personal income taxes affect corporate tax-motivated profit shifting?. (2025). de Vito, Antonio ; Hillmann, Lisa ; Jacob, Martin ; Vossebrger, Robert.
   In: Journal of Accounting and Economics.
   RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000880.

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4. Global evidence on profit shifting within firms and across time. (2025). Ongena, Steven ; Laeven, Luc ; Delis, Fotis.
   In: Journal of Accounting and Economics.
   RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000740.

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5. On the dynamics between local and international tax planning in multinational corporations. (2024). Beuselinck, Christof ; Pierk, Jochen.
   In: Review of Accounting Studies.
   RePEc:spr:reaccs:v:29:y:2024:i:1:d:10.1007_s11142-022-09731-y.

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6. On the effects of anti-profit shifting regulations: A developing country perspective. (2024). Teles, Sabine Laudage ; Riedel, Nadine ; Strohmaier, Kristina.
   In: Journal of Public Economics.
   RePEc:eee:pubeco:v:235:y:2024:i:c:s0047272724000707.

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7. Leveling the playing field: Constraints on multinational profit shifting and the performance of national firms. (2024). Gauss, P ; Riedel, N ; Simmler, M ; Kortenhaus, M.
   In: Journal of Public Economics.
   RePEc:eee:pubeco:v:234:y:2024:i:c:s0047272724000525.

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8. The Dominant Role of Large Firms in Profit Shifting. (2023). Wier, Ludvig ; Erasmus, Hayley.
   In: IMF Economic Review.
   RePEc:pal:imfecr:v:71:y:2023:i:3:d:10.1057_s41308-022-00180-w.

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9. Tax differences and international location strategies. (2023). Kopel, Michael ; Loffler, Clemens.
   In: International Journal of Production Economics.
   RePEc:eee:proeco:v:256:y:2023:i:c:s0925527322003310.

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10. An alternative measure of profit shifting and corporate income tax losses. (2023). Nerudová, Danuše ; Solilova, Veronika ; Dobranschi, Marian ; Litzman, Marek ; Nerudova, Danue.
    In: Journal of Multinational Financial Management.
    RePEc:eee:mulfin:v:70-71:y:2023:i::s1042444x23000415.

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11. Tackling BEPS in the Global South: Evidence from Peru’s tax reform. (2023). Alvarado Enciso, Alfredo ; Toledo, Katia.
    In: Economic Systems.
    RePEc:eee:ecosys:v:47:y:2023:i:3:s0939362523000560.

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12. The impact of transfer pricing laws on import mis-pricing – Evidence from Denmark. (2023). Knoll, Bodo ; Kruse-Becher, Sanne ; Riedel, Nadine.
    In: Economics Letters.
    RePEc:eee:ecolet:v:233:y:2023:i:c:s0165176523003865.

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13. Onshore and offshore profit shifting and tax revenue losses in the European Union. (2023). Solilova, Veronika ; Dobranschi, Marian ; Litzman, Marek ; Nerudova, Danuse.
    In: Economic Modelling.
    RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003480.

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14. Trade in services related to intangibles and the profit shifting hypothesis. (2023). Oddo, Giacomo ; Federico, Stefano ; Accoto, Nadia.
    In: Temi di discussione (Economic working papers).
    RePEc:bdi:wptemi:td_1414_23.

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15. Clever planning or unfair play? Exploring the economic and statistical impacts of tax avoidance by multinationals. (2023). Tosti, Enrico ; Rossi, Luca ; Anzuini, Alessio ; Zangari, Ernesto ; Pisano, Elena ; Sanelli, Alessandra.
    In: Questioni di Economia e Finanza (Occasional Papers).
    RePEc:bdi:opques:qef_799_23.

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16. Interpolation of non-random missing values in financial statements’ big data using CatBoost. (2022). Mizuno, Takayuki ; Fujimoto, Shouji ; Ishikawa, Atushi.
    In: Journal of Computational Social Science.
    RePEc:spr:jcsosc:v:5:y:2022:i:2:d:10.1007_s42001-022-00165-9.

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17. On the dynamics between local and international tax planning in multinational corporations. (2022). Pierk, Jochen ; Beuselinck, Christof.
    In: Post-Print.
    RePEc:hal:journl:hal-04538416.

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18. Transfer pricing comparables: Preferring a close neighbor over a far-away peer?. (2022). Roques, Thibaut ; Gonnet, Sebastien ; Petutschnig, Matthias ; Beuselinck, Christof ; Steens, Bert.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:47:y:2022:i:c:s106195182200026x.

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19. Intra-industry spillovers of profit shifting and investments in tax havens. (2022). Souillard, Baptiste.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:204:y:2022:i:c:p:581-599.

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20. 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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21. Quantifying the OECD BEPS indicators: An update to BEPS Action 11. (2021). Ludwig, Christopher ; Spengel, Christoph ; Nicolay, Katharina ; Klein, Daniel.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:21013.

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

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23. Corporate Income Tax, IP Boxes and the Location of R&D. (2021). Weichenrieder, Alfons ; Shehaj, Pranvera.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9397.

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24. 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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25. Internal digitalization and tax-efficient decision making. (2020). Ludwig, Christopher ; Klein, Daniel ; Nicolay, Katharina.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:20051.

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26. Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence. (2020). Knoll, Bodo ; Boehm, Tobias ; Riedel, Nadine ; Baumann, Martina.
    In: Public Finance Review.
    RePEc:sae:pubfin:v:48:y:2020:i:4:p:467-504.

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27. Research and Development Intensity and Effective Tax Rate: Empirical Evidence from India. (2020). Shanmugam, M.
    In: Emerging Economy Studies.
    RePEc:sae:emecst:v:6:y:2020:i:2:p:223-234.

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28. At a Cost: The Real Effects of Transfer Pricing Regulations. (2020). de Mooij, Ruud ; Liu, Li.
    In: IMF Economic Review.
    RePEc:pal:imfecr:v:68:y:2020:i:1:d:10.1057_s41308-019-00105-0.

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29. Profit Shifting and Industrial Heterogeneity. (2020). d'Andria, Diego ; Barrios, Salvador.
    In: CESifo Economic Studies.
    RePEc:oup:cesifo:v:66:y:2020:i:2:p:134-156..

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30. Profit shifting and corruption. (2020). Seidel, André ; Bilicka, Katarzyna.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:27:y:2020:i:5:d:10.1007_s10797-020-09596-4.

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31. The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe. (2020). Schenkelberg, Sabine.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:27:y:2020:i:1:d:10.1007_s10797-019-09553-w.

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32. Cross-Border Mergers and Acquisitions in the Oil and Gas Industry: An Overview. (2020). Wirl, Franz ; Ozgur, Evkat.
    In: Energies.
    RePEc:gam:jeners:v:13:y:2020:i:21:p:5580-:d:434741.

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33. Taxation and the allocation of risk inside the multinational firm. (2020). Johannesen, Niels ; Becker, Johannes ; Riedel, Nadine.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:183:y:2020:i:c:s0047272720300025.

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34. Classification of transfer pricing systems across countries. (2020). Watrin, Christoph ; Rezende, Amaury J.
    In: International Economics.
    RePEc:eee:inteco:v:164:y:2020:i:c:p:151-167.

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35. Patent Shifing and Anti-Tax Avoidance Legislation. (2020). Knoll, Bodo ; Riedel, Nadine.
    In: ifo DICE Report.
    RePEc:ces:ifodic:v:17:y:2020:i:04:p:25-29.

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36. INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS. (2020). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian.
    In: Journal of Economic Surveys.
    RePEc:bla:jecsur:v:34:y:2020:i:3:p:660-688.

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37. Engines of the Skill Premium in the Portuguese Economy. (2019). Afonso, Oscar ; Nogueira, Manuel Carlos.
    In: CESifo Economic Studies.
    RePEc:oup:cesifo:v:65:y:2019:i:3:p:318-341..

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38. Solving Transfer Pricing Involving Collaborative and Non-cooperative Equilibria in Nash and Stackelberg Games: Centralized–Decentralized Decision Making. (2019). Clempner, Julio B ; Poznyak, Alexander S.
    In: Computational Economics.
    RePEc:kap:compec:v:54:y:2019:i:2:d:10.1007_s10614-018-9836-3.

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39. Profit shifting and the effect of stricter transfer pricing regulation on tax revenue. (2019). Møen, Jarle ; Bakke, Julia Tropina ; Moen, Jarle ; Hopland, Arnt Ove.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2019_011.

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40. International Taxation and Productivity Effects of M&As. (2018). Todtenhaupt, Maximilian ; Voget, Johannes.
    In: VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy.
    RePEc:zbw:vfsc18:181548.

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41. The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Osswald, Benjamin ; Bornemann, Tobias ; Laplante, Stacie K.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:234.

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42. Quantifying International Tax Avoidance: A Review of the Academic Literature. (2018). Nadine, Riedel.
    In: Review of Economics.
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43. Profit shifting and industrial heterogeneity. (2018). d'Andria, Diego ; Barrios, Salvador.
    In: JRC Working Papers on Taxation & Structural Reforms.
    RePEc:ipt:taxref:201607.

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44. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots. (2018). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2018/168.

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45. At A Cost: the Real Effects of Transfer Pricing Regulations. (2018). de Mooij, Ruud ; Liu, Li.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2018/069.

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46. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots. (2018). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7184.

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47. On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation. (2017). Nicolay, Katharina ; Nusser, Hannah ; Pfeiffer, Olena.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:17066.

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48. International taxation and productivity effects of M&As. (2017). Todtenhaupt, Maximilian ; Voget, Johannes.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:17014.

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49. Country-by-country reporting: Tension between transparency and tax planning. (2017). Evers, Maria Theresia ; Meier, Ina ; Spengel, Christoph.
    In: ZEW Discussion Papers.
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50. The effect of transfer pricing regulations on intra-industry trade. (2017). Dekker, Vincent ; Strohmaier, Kristina.
    In: Hohenheim Discussion Papers in Business, Economics and Social Sciences.
    RePEc:zbw:hohdps:322017.

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51. Tax attractiveness and the location of German-controlled subsidiaries. (2017). Keller, Sara ; Schanz, Deborah ; Dinkel, Andreas.
    In: Review of Managerial Science.
    RePEc:spr:rvmgts:v:11:y:2017:i:1:d:10.1007_s11846-016-0190-3.

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52. Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base. (2017). Pontikakis, Dimitrios ; d'Andria, Diego ; Skonieczna, Agnieszka.
    In: JRC Working Papers on Taxation & Structural Reforms.
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53. Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting. (2017). Loeprick, Jan ; Beer, Sebastian.
    In: Energy Economics.
    RePEc:eee:eneeco:v:61:y:2017:i:c:p:186-198.

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54. Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting. (2017). Richter, Wolfram.
    In: CESifo Working Paper Series.
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55. Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting. (2016). Richter, Wolfram ; Breuer, Markus.
    In: VfS Annual Conference 2016 (Augsburg): Demographic Change.
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56. Exploring the characteristics of transfer pricing systems across countries. (2016). Rezende, Amaury Jose ; Timm, Alex Augusto.
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57. Transfer Pricing and Developing Economies. (2016). Fox, Randall ; Mohindra, Komal ; Cooper, Joel ; Loeprick, Jan.
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58. Experimental Evidence on Transfer Pricing. (2016). Croson, Rachel ; Quoc, Tran ; Barry, Seldon ; Rachel, Croson .
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59. Exploring the characteristics of transfer pricing systems across countries. (2016). Rezende, Amaury Jose ; Timm, Alex Augusto.
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60. Should profit shifting be prohibited? The importance of timing. (2016). Philipowski, Robert.
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61. Shifting-Profits through Tax Loopholes. Evidence from Ecuador. (2016). Chalendard, Cyril.
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62. Corporate tax in an international environment – Problems and possible remedies. (2015). Kari, Seppo.
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63. Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation. (2015). Rathke, Alex .
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64. Corporate tax in an international environment - Problems and possible remedies. (2015). Kari, Seppo.
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65. Transfer Pricing Laws. (2015). Riedel, Nadine ; Knoll, Bodo.
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66. Transfer Pricing Laws. (2015). Riedel, Nadine ; Knoll, Bodo.
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67. What Do We Know about the Tax Planning of German-based Multinational Firms?. (2015). Hebous, Shafik ; Weichenrieder, Alfons J.
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68. What Do We Know about the Tax Planning of German-based Multinational Firms?. (2015). Hebous, Shafik ; Weichenrieder, Alfons.
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69. Transfer Pricing Laws. (2015). Knoll, Bodo ; Riedel, Nadine.
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70. What Do We Know about the Tax Planning of German-based Multinational Firms?. (2015). Weichenrieder, Alfons ; Hebous, Shafik.
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71. The Impact of Thin Capitalization Rules on the Location of Multinational Firms Foreign Affiliates. (2015). Wamser, Georg ; Merlo, Valeria ; Riedel, Nadine.
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72. Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation. (2015). Timm, Alex Augusto.
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73. What do we know about the tax planning of German-based multinational firms?. (2014). Weichenrieder, Alfons ; Hebous, Shafik.
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1. Contribution to Modern Economic Region Theory: Factor of Intangible Digital Resources. (2025). Cernisevs, Olegs ; Popovs, Sergejs ; Popova, Yelena.
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2. From digitalization to renewable energy: How the tech-energy connection drives the green energy in belt and road countries. (2025). Majeed, Muhammad Ansar ; Bingxin, Wang ; Qamri, Ghulam Muhammad ; Hui, Guo ; Ameer, Waqar.
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3. The evolving contribution of R&D, advertising and capital expenditures for US-listed firms’ growth in sales, 1979-2018. A quantile regression analysis. (2022). Rabinovich, Joel.
   In: Working Papers.
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4. The impact of bank loan terms on intangible investment in Europe. (2021). Segol, Matthieu ; Maurin, Laurent ; Kolev, Atanas.
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5. Investment in OECD Countries: a Primer. (2021). Égert, Balázs ; Egert, Balazs.
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6. Exploring the Intellectual Capital of a High Tech Industry: A Case Study of the Scientific Outputs of Defence Firms. (2021). Sioumalas-Christodoulou, Konstantinos.
   In: International Journal of Finance, Insurance and Risk Management.
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7. Investment in OECD Countries: A Primer. (2021). Égert, Balázs ; Egert, Balazs.
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8. Investment in Knowledge‐Based Capital and Productivity: Firm‐Level Evidence from a Small Open Economy. (2021). SIEDSCHLAG, IULIA ; Di Ubaldo, Mattia.
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9. The need for rethinking the model of assessing value in the digital economy context. (2020). Gabriel, Ioni Ctlin.
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10. Trademark value indicators: Evidence from the trademark protection lifecycle in the U.S. pharmaceutical industry. (2020). Nasirov, Shukhrat.
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11. Digital technology diffusion: A matter of capabilities, incentives or both?. (2020). Andrews, Dan ; Nicoletti, Giuseppe ; von Rueden, Christina.
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12. Financial constraints and intangible investments. Do innovative and non-innovative firms differ?. (2019). Vezzani, Antonio ; Montresor, Sandro.
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13. The Impact of Intangible Assets and Sub-Components of Intangible Assets on Sustainable Growth and Firm Value: Evidence from Turkish Listed Firms. (2019). Ocak, Murat ; Findik, Derya.
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14. The effect of international income shifting on the link between real investment and corporate taxation. (2019). Montenegro, Tania Menezes ; Marques, Mario ; Pinho, Carlos.
    In: Journal of International Accounting, Auditing and Taxation.
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15. Tangible and intangible investment in corporate finance. (2019). Shuangling, Zhao ; Lijuan, WU ; Guohua, Cao.
    In: The North American Journal of Economics and Finance.
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16. Intangible Assets Reporting: the Case of Chemical and Pharmaceutical Industry in the Czech Republic. (2018). Svoboda, Patrik ; Bohuova, Hana.
    In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis.
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17. Investment in knowledge-based capital and its contribution to productivity growth: a review of international and Irish evidence. (2017). SIEDSCHLAG, IULIA ; Lawless, Martina ; Di Ubaldo, Mattia.
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18. The impact of investment in knowledge-based capital on productivity: firm-level evidence from Ireland. (2017). SIEDSCHLAG, IULIA ; Di Ubaldo, Mattia.
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19. Investment in knowledge-based capital and its contribution to productivity growth: a review of international and Irish evidence. (2017). di Ubaldo, Mattia ; Lawless, Martina ; Siedschlag, Iulia.
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20. How to boost export performance in Greece. (2016). de la Maisonneuve, Christine.
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21. Achieving New Zealands productivity potential. (2016). Conway, Paul.
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22. An incentive compatible model for eliciting firms’ production function in a development process. (2015). Amin, Aloysius Ajab.
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23. Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures. (2015). Loeprick, Jan ; Beer, Sebastian.
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24. The value of intangibles in a situation of innovation: questions raised by the case of standards. (2015). Mione, Anne.
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25. An international perspective on the New Zealand productivity paradox. (2014). Boulhol, Herve ; Yashiro, Naomitsu ; de Serres, Alain.
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26. Knowledge-Based Capital, Innovation and Resource Allocation. (2013). Criscuolo, Chiara ; Andrews, Dan.
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27. Long-Term Growth Scenarios. (2013). Nicoletti, Giuseppe ; MURTIN, Fabrice ; Guillemette, Yvan ; Spinelli, Francesca ; Turner, David ; de la Maisonneuve, Christine ; Johansson, SA ; Bagnoli, Philip ; Bousquet, Guillaume .
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28. Looking to 2060: Long-Term Global Growth Prospects: A Going for Growth Report. (2012). Nicoletti, Giuseppe ; MURTIN, Fabrice ; Guillemette, Yvan ; Spinelli, Francesca ; Turner, David ; de la Maisonneuve, Christine ; Johansson, SA ; Bousquet, Guillaume .
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