2018
DOI: 10.1007/s11573-018-0891-y
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Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases

Abstract: Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in… Show more

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Cited by 5 publications
(2 citation statements)
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References 30 publications
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“…Much scientific work deals with the formular apportionment of a CCCTB (Jakimovski 2012, p. 29). Furthermore, the formula itself is widely discussed (Kiesewetter, Steigenberger & Stier, 2018, p. 1032. The following articles deal with the formula factors and possible formula designs in a conceptual manner: Kahle (2007) analyses the apportionment based on factors of production, such as labour, capital and sales, and macroeconomic variables critically.…”
Section: Literature Overviewmentioning
confidence: 99%
“…Much scientific work deals with the formular apportionment of a CCCTB (Jakimovski 2012, p. 29). Furthermore, the formula itself is widely discussed (Kiesewetter, Steigenberger & Stier, 2018, p. 1032. The following articles deal with the formula factors and possible formula designs in a conceptual manner: Kahle (2007) analyses the apportionment based on factors of production, such as labour, capital and sales, and macroeconomic variables critically.…”
Section: Literature Overviewmentioning
confidence: 99%
“…Semakin tinggi transaksi afiliasi maka semakin besar penghindaran pajak yang dilakukan perusahaan (Sari et al 2017). Perusahaan multinasional menurunkan beban pajak melalui transfer pricing (Kiesewetter et al 2018). Transfer pricing dapat diterapkan dengan berbagai jenis transaksi afiliasi yaitu transaksi penjualan aset berwujud atau aset tidak berwujud, transaksi pemanfaatan aset tidak berwujud, transaksi jasa, dan transaksi biaya pinjaman (Permen, 2020).…”
Section: Transaksi Afiliasiunclassified