Gideon Goerdt

University of Freiburg

Fahnenbergplatz

Freiburg, D-79085

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

119

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Transfer Pricing and Partial Tax Harmonization

Number of pages: 23 Posted: 06 Apr 2018
University of Freiburg - Institute of Public Finance, University of Freiburg and University of Freiburg
Downloads 72 (412,479)

Abstract:

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tax harmonization, transfer pricing, multinational, profit shifting

2.

Substitution Across Profit-Shifting Methods and the Impact on Thin Capitalization Rules

Number of pages: 26 Posted: 28 Jan 2020
Wolfgang Eggert and Gideon Goerdt
University of Freiburg - Institute of Public Finance and University of Freiburg
Downloads 47 (504,999)

Abstract:

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thin capitalization rules, profit shifting methods, substitution