The role of headquarters in multinational profit shifting strategies

By M. Dischinger, Bodo Knoll, Nadine Riedel. 2014

136 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/827696f2e2f54f78edb0e7601211a998437649a0

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Jan Loeprick
2. Sebastian Beer

In Economics and Econometrics

1. Jan Loeprick
2. Sebastian Beer

Citations in the corpus

• INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, unknown): “…Dharmapala and Riedel (2013) 1 0 1.13 1.13 1.13 1.13 Dischinger (2010) 16 4 1.60 1.54 0.72 3.32 Dischinger and Riedel (2011) 4 0 3.20 3.18 2.14 4.29 Dischinger et al. (2014) 28 4 0.91 0.68 -0.51 1.82 Dowd et al. (2017) 10 4 0.81 0.84 -0.03 1.44 Grubert (2003) 5 4 0.75 0.85 0.33 1.05 Grubert (2012)…”
• Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures (2014, background): “Finally, following Dischinger and Riedel (2011), we test whether observed profit shifting is linked to intangible asset intensity at the group level, replacing our affiliate level variable with the aggregate ratio of intangibles to total assets of each MNE.”