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Vienna University of Economics and Business
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BEPS, OECD, Conjoint Analysis, tax avoidance
Transfer Pricing, Comparability Adjustments, Arm´s Length Principle
CCCTB, formulary apportionment, group taxation
CCCTB, Formulary Apportionment, Group Taxation
taxes, retained earnings, tax allowance, notional interest deduction, AGI, ACE
Future orientation, Personal income tax, VAT, Capital gains tax, Google searches
CCCTB, Game Theory, Formulary Apportionment, Group Taxation, Corporate Income Tax, Dependent Self-Employed
CCCTB, Group Taxation, Tax Sharing
Future Orientation, Personal Income Tax, VAT, Corporate Income Tax, Entrepreneurship, Google
Transfer pricing; Corporate taxation; Accounting Comparables; Country risk; Geographical proximity
CEO, Compensation, Executive, Maximum Wage, Tax
Market reaction, OECD BEPS action plan, tax avoidance
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