Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Bornemann, Tobias"'
Autor:
Bornemann, Tobias, Oßwald, Benjamin
We investigate whether and to what extent the adoption of an intellectual property box increases innovative activity and the extent to which different types of firms benefit financially. We examine the adoption of the intellectual property box in Bel
Externí odkaz:
http://epub.wu.ac.at/6059/1/SSRN%2Did3115977.pdf
Autor:
Bornemann, Tobias
This study analyzes the impact of transfer pricing on multinational enterprises' R&D investment decisions. Specifically, I examine the effects of two commonly used contract designs to exchange and develop intangible assets across group affiliates: li
Externí odkaz:
http://epub.wu.ac.at/6057/1/SSRN%2Did3114071.pdf
Autor:
Bornemann, Tobias
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxab
Externí odkaz:
http://epub.wu.ac.at/6058/1/SSRN%2Did3114054.pdf
Publikováno v:
Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, 2019 Jan 01. 112, 1-30.
Externí odkaz:
https://www.jstor.org/stable/27067384
Autor:
Bornemann, Tobias1 (AUTHOR), Kelley Laplante, Stacie O.2 (AUTHOR), Osswald, Benjamin3 (AUTHOR)
Publikováno v:
Journal of the American Taxation Association. Fall2023, Vol. 45 Issue 2, p7-33. 27p.
Publikováno v:
Accounting Review. Mar2023, Vol. 98 Issue 2, p31-58. 28p. 12 Charts, 3 Graphs.
Akademický článek
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Publikováno v:
Changement. feb2022, Issue 1, p50-54. 5p.
Autor:
Bornemann, Tobias, Zschockelt, Felix
Publikováno v:
Changement. feb2021, Issue 1, p26-30. 5p.