Browsing All of EconStor by Author Ortmann, Regina
Showing results 1 to 5 of 5
Year of Publication | Title | Author(s) |
2014 | Can the CCCTB alleviate tax discrimination against loss-making European multinational groups? | Ortmann, Regina; Sureth, Caren |
2015 | Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups | Ortmann, Regina |
2015 | Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions | Ortmann, Regina; Pummerer, Erich |
2021 | Real effects of an international tax reform for MNEs | Ortmann, Regina; Simons, Dirk; Voeller, Dennis |
2023 | Distortional effects of separate accounting and formula apportionment on factor allocation | Ortmann, Regina; Pummerer, Erich |