Hannah Nusser

University of Mannheim

Universitaetsbibliothek Mannheim

Zeitschriftenabteilung

Mannheim, 68131

Germany

SCHOLARLY PAPERS

3

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3,021

CITATIONS

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Scholarly Papers (3)

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-078
Number of pages: 30 Posted: 21 Oct 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 1,487 (11,211)

Abstract:

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform

ZEW - Centre for European Economic Research Discussion Paper No. 13-044
Number of pages: 30 Posted: 31 Jul 2013
ifo Institute – Leibniz Institute for Economic Research at the University of Munich, Centre for European Economic Research (ZEW), University of Mannheim - Accounting and Taxation, ZEW – Leibniz Centre for European Economic Research and University of Mannheim
Downloads 1,333 (13,310)

Abstract:

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tax avoidance, profit shifting, multinational firms, intellectual property, tax policy, tax reform

2.

Extending Taxation of Interest and Royalty Income at Source – An Option to Limit Base Erosion and Profit Shifting?

ZEW - Centre for European Economic Research Discussion Paper No. 14-073
Number of pages: 47 Posted: 14 Oct 2014
University of Mannheim - Accounting and Taxation, ifo Institute – Leibniz Institute for Economic Research at the University of Munich, University of Mannheim and Centre for European Economic Research (ZEW)
Downloads 158 (183,076)

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profit shifting; multinational firm; source taxation; tax policy; tax reform; optimal taxation

3.

On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation

ZEW - Centre for European Economic Research Discussion Paper No. 17-066
Number of pages: 54 Posted: 21 Dec 2017
Katharina Nicolay, Hannah Nusser and Olena Pfeiffer
ZEW – Leibniz Centre for European Economic Research, University of Mannheim and ZEW – Leibniz Centre for European Economic Research
Downloads 43 (403,883)

Abstract:

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profit shifting channels; tax planning; corporate taxation; anti-avoidance legislation