Altshuler, R., & Hubbard, R. G. (2003). The effect of the tax reform act of 1986 on the location of assets in financial services firms. Journal of Public Economics, 87(1), 109–127.
Arulampalam, W., Devereux, M., & Liberini, F. (2019). Taxes and the location of targets. Journal of Public Economics, 176, 161–178. https://doi.org/10.1016/j.jpubeco.2019.05.005 .
Ayers, B. C., Lefanowicz, C. E., & Robinson, J. R. (2003). Shareholder taxes in acquisition premiums: The effect of capital gains taxation. The Journal of Finance, 58(6), 2783–2801.
Ayers, B., Lefanowicz, C., & Robinson, J. (2007). Capital gains taxes and acquisition activity: Evidence of the lock-in effect. Contemporary Accounting Research, 24(2), 315–344.
Becker, J., & Fuest, C. (2010). Taxing foreign profits with international mergers and acquisitions. International Economic Review, 51(1), 171–186.
Becker, J., & Fuest, C. (2011). Source versus residence based taxation with international mergers and acquisitions. Journal of Public Economics, 95(1–2), 28–40.
Becker, J., & Riedel, N. (2012). Cross-border tax effects on affiliate investment-Evidence from European multinationals. European Economic Review, 56(3), 436–450.
Behrendt, S., Wamser, G. (2018). Tax-response heterogeneity and the effects of double taxation treaties on the location choices of multinational firms. CESifo Working Paper Series (6869).
- Bussy, A. (2020). Corporate tax evasion: Evidence from international trade. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3607016 .
Paper not yet in RePEc: Add citation now
Casi, E., Spengel, C., & Stage, B. M. B. (2020). Cross-border tax evasion after the common reporting standard: Game over? Journal of Public Economics, 190, 104240. https://doi.org/10.1016/j.jpubeco.2020.104240 .
Clifford, S. (2019). Taxing multinationals beyond borders: Financial and locational responses to CFC rules. Journal of Public Economics, 173, 44–71. https://doi.org/10.1016/j.jpubeco.2019.01.010 .
Davies, R. B., Desbordes, R., & Ray, A. (2018). Greenfield versus merger and acquisition FDI: Same wine, different bottles? Canadian Journal of Economics, 51(4), 1151–1190. https://doi.org/10.1111/caje.12353 .
Davies, R. B., Siedschlag, I., & Studnicka, Z. (2021). The impact of taxes on the extensive and intensive margins of FDI. International Tax and Public Finance, 28(2), 434–464. https://doi.org/10.1007/s10797-020-09640-3 .
- De Simone, L., Klassen, K. J., & Seidman, J. K. (2017). Unprofitable affiliates and income shifting behavior. The Accounting Review, 92(3), 113–136.
Paper not yet in RePEc: Add citation now
- Deloitte. (2015). Guide to Controlled Foreign Company Regimes. https://www2.deloitte.com/al/en/pages/tax/articles/guide-to-controlled-foreign-company-regimes.html .
Paper not yet in RePEc: Add citation now
Dharmapala, D., & Riedel, N. (2013). Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals. Journal of Public Economics, 97, 95–107.
Di Giovanni, J. (2005). What drives capital flows? The case of cross-border M&A activity and financial deepening. Journal of International Economics, 65(1), 127–149.
Dyreng, S. D., Hanlon, M., Maydew, E. L., & Thornock, J. R. (2017). Changes in corporate effective tax rates over the past 25 years. Journal of Financial Economics, 124(3), 441–463.
Edwards, A., Kravet, T., & Wilson, R. (2016). Trapped Cash and the Profitability of Foreign Acquisitions. Contemporary Accounting Research, 33(1), 44–77.
Egger, P., & Wamser, G. (2015). The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design. Journal of Public Economics, 129, 77–91.
- Elschner, C., Hardeck, I., & Max, M. (2017). Lobbying on the BEPS Project? SSRN Electronic Journal: Assessing the Influence of Different Interest Groups.
Paper not yet in RePEc: Add citation now
- Ernst & Young. (2004–2016). Worldwide Corporate Tax Guides. http://www.ey.com/gl/en/services/tax/global-tax-guide-archive .
Paper not yet in RePEc: Add citation now
- European Council. (2016). Laying Down Rules Against Tax Avoidance Practices that Directly Affect the Functioning of the Internal Market.
Paper not yet in RePEc: Add citation now
- Feld, L., & Heckemeyer, J. (2011). FDI and taxation: A meta-study. Journal of Economic Surveys, 25(2), 233–272.
Paper not yet in RePEc: Add citation now
Feld, L., Ruf, M., Scheuering, U., Schreiber, U., & Voget, J. (2016). Repatriation taxes and outbound M&As. Journal of Public Economics, 139, 13–27.
- Gilmour, S. (2018). South Africa 2018 budget: international tax proposals. http://www.internationaltaxrevew.com/Article/3795544/South-Africa-2018-budget-international-tax-proposals.html .
Paper not yet in RePEc: Add citation now
Grubert, H. (2012). Foreign taxes and the growing share of U.S. Multinational Company Income Abroad: Profits, not Sales, are being globalized. National Tax Journal, 65(2), 247–282.
- Grubert, H., Altshuler, R. (2006). Corporate taxes in the world economy - reforming the taxation of cross-border income.
Paper not yet in RePEc: Add citation now
- Guenther, D. A., Matsunaga, S. R., & Williams, B. M. (2017). Is tax avoidance related to firm risk? The Accounting Review, 92(1), 115–136.
Paper not yet in RePEc: Add citation now
Hanlon, M., Lester, R., & Verdi, R. (2015). The effect of repatriation tax costs on U.S. multinational investment. Journal of Financial Economics, 116(1), 179–196.
Hebous, S., Ruf, M., & Weichenrieder, A. (2011). The effects of taxation on the location decision of multinational firms: M&A vs. Greenfield Investments. National Tax Journal, 64(3), 817–838.
Helpman, E. (2014). Foreign trade and investment: Firm-level perspectives. Economica, 81(321), 1–14.
Herger, N., Kotsogiannis, C., & McCorriston, S. (2016). Multiple taxes and alternative forms of FDI: Evidence from cross-border acquisitions. International Tax and Public Finance, 23(1), 82–113.
Huizinga, H., & Laeven, L. (2008). International profit shifting within multinationals: A multi-country perspective. Journal of Public Economics, 92(5–6), 1164–1182.
- Huizinga, H., & Voget, J. (2009). International Taxation and the Direction and Volume of Cross-Border M&As. The Journal of Finance, 64(3), 1217–1249.
Paper not yet in RePEc: Add citation now
Huizinga, H., Voget, J., & Wagner, W. (2012). Who bears the burden of international taxation? Evidence from cross-border M&As. Journal of International Economics, 88(1), 186–197.
Huizinga, H., Voget, J., & Wagner, W. (2018). Capital gains taxation and the cost of capital: Evidence from unanticipated cross-border transfers of tax bases. Journal of Financial Economics, 129(2), 306–328.
- IBFD (2002–2016). European Tax Handbook.
Paper not yet in RePEc: Add citation now
- KPMG (2003-2018). Corporate tax rates table. https://home.kpmg.com/xx/en/home/services/tax/tax-tools-and-resources/tax-rates-online/corporate-tax-rates-table.html .
Paper not yet in RePEc: Add citation now
- Langenmayr, D., & Lester, R. (2018). Taxation and corporate risk-taking. The Accounting Review, 93(3), 237–266.
Paper not yet in RePEc: Add citation now
- Lewellen, K., & Robinson, L. (2013). Internal Ownership Structures of U.S. Multinational Firms. SSRN Electronic Journal.
Paper not yet in RePEc: Add citation now
Markle, K. (2016). A comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries. Contemporary Accounting Research, 33(1), 7–43.
Maydew, E. L. (1997). Tax-induced earnings management by firms with net operating losses. Journal of Accounting Research, 35(1), 83.
- Mazars (2015). Blog: BEPS- CFC - Let’s Talk Tax. http://blogs.mazars.com/letstalktax/2015/04/beps-cfc/ .
Paper not yet in RePEc: Add citation now
Mitchell, M. L., & Mulherin, J. H. (1996). The impact of industry shocks on takeover and restructuring activity. Journal of Financial Economics, 41(2), 193–229.
- Mutti, J., & Grubert, H. (2009). The effect of taxes on royalties and the migration of intangible assets abroad. In International Trade in Services and Intangibles in the Era of Globalization (pp. 111–137).
Paper not yet in RePEc: Add citation now
- Nessa, M. L. (2017). Repatriation Tax Costs and U.S. Multinational Companies’ Shareholder Payouts. The Accounting Review, 92(4), 217–241.
Paper not yet in RePEc: Add citation now
- OECD. (2015a). BEPS Action 3: Strengthening CFC rules: Comments received on Public Discussion draft. https://www.oecd.org/tax/aggressive/public-comments-beps-action-3-strengthening-cfc-rules-part1.pdf .
Paper not yet in RePEc: Add citation now
- OECD. (2015b). Designing Effective Controlled Foreign Company Rules. Action 3–2015 Final Report.
Paper not yet in RePEc: Add citation now
- OECD. (2015c). Public Consultation: Strengthening CFC Rules, 12. May 2015. http://www.oecd.org/tax/aggressive/public-consultation-beps-action-3-strengthening-cfc-rules.htm , OECD Conference Centre, Paris.
Paper not yet in RePEc: Add citation now
- OECD. (2016). BEPS Project Explanatory Statement. OECD. https://doi.org/10.1787/9789264263437-en .
Paper not yet in RePEc: Add citation now
Ohrn, E., & Seegert, N. (2019). The impact of investor-level taxation on mergers and acquisitions. Journal of Public Economics, 177, 104038. https://doi.org/10.1016/j.jpubeco.2019.06.006 .
- Parnes, A., Nussbaum, A.H., Gutwein, A., Hamilton, M.T., Corn, R.M., Hochenberg, M., Zelcer, A., Agatston, M.S., Semanski, K.R. (2018). Impact of Recent Tax Legislation on M&A Transactions. https://www.proskauertaxtalks.com/2018/02/impact-of-recent-tax-legislation-on-ma-transactions/ ..
Paper not yet in RePEc: Add citation now
Picciotto, S. (2017). The G20 and the Base Erosion and Profit Shifting (BEPS) Project.
- Prettl, A. (2018). Profit Shifting & Controlled Foreign Corporation Rules the Thin Bridge between Corporate Tax Systems. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3102553 .
Paper not yet in RePEc: Add citation now
- PwC (2015). How the amended CFC rules will work. https://www.pwc.ru/en/tax-consulting-services/assets/legislation/tax-flash-report-2015-20-eng.pdf .
Paper not yet in RePEc: Add citation now
Rego, S. O. (2003). Tax-avoidance activities of U.S. multinational corporations. Contemporary Accounting Research, 20(4), 805–833.
Ruf, M., & Weichenrieder, A. (2012). The Taxation of Passive Foreign Investment: lessons from German experience. Canadian Journal of Economics, 45(4), 1504–1528.
- Ruf, M., Weichenrieder, A. (2013). CFC Legislation, Passive Assets and the Impact of the ECJ’s Cadbury-Schweppes Decision. CESifo Working Paper (4461).
Paper not yet in RePEc: Add citation now
- Schenkelberg, S. (2019). The cadbury schweppes judgment and its implications on profit shifting activities within Europe. International Tax and Public Finance, 27(1), 1–31. https://doi.org/10.1007/s10797-019-09553-w .
Paper not yet in RePEc: Add citation now
- Shaxson, N. (2015). Two new reports challenge the OECD’s work on corporate tax cheating. https://www.taxjustice.net/2015/05/04/two-new-reports-challenge-the-oecds-work-on-corporate-tax-cheating/ .
Paper not yet in RePEc: Add citation now
Todtenhaupt, M., Voget, J., Feld, L. P., Ruf, M., & Schreiber, U. (2020). Taxing away M&A: Capital gains taxation and acquisition activity. European Economic Review, 128, 103505. https://doi.org/10.1016/j.euroecorev.2020.103505 .
- UNCTAD. (2020). World Investment Report 2020: International Production Beyond the Pandemic.
Paper not yet in RePEc: Add citation now
Voget, J. (2011). Relocation of headquarters and international taxation. Journal of Public Economics, 95(9–10), 1067–1081.
- von Hagen, D., & Pönnighaus, F. N. (2017). International Taxation and M&A Prices. SSRN Working Paper.
Paper not yet in RePEc: Add citation now
- Wagman, P., Catalano, R., & Kravitz, A. (2018). Tax Reform Implications for U.S. Businesses and Foreign Investments. https://corpgov.law.harvard.edu/2018/01/05/tax-reform-implications-for-u-s-businesses-and-foreign-investments/ .
Paper not yet in RePEc: Add citation now
Weichenrieder, A. (2009). Profit shifting in the EU: Evidence from Germany. International Tax and Public Finance, 16(3), 281–297.
Xie, E., Reddy, K. S., & Liang, J. (2017). Country-specific determinants of cross-border mergers and acquisitions: A comprehensive review and future research directions. Journal of World Business, 52(2), 127–183.