Tobias Steigenberger

University of Würzburg

Sanderring 2

Würzburg, D-97070

Germany

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Scholarly Papers (1)

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Can Formula Apportionment Really Prevent Multinational Enterprises from Profit Shifting? – The Role of Asset Valuation, Intragroup Debt, and Leases

arqus Discussion Paper No. 175
Number of pages: 37 Posted: 21 Oct 2014
Dirk Kiesewetter, Tobias Steigenberger and Matthias Stier
University of Würzburg, University of Würzburg and University of Würzburg
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Citation 3

Abstract:

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Effective Tax Rate, CCCTB, Formula Apportionment, Tax Planning, Profit Shifting, Debt Financing, Leasing