Concepedia

Cross-border Profit Allocation

Cross-Border Profit Allocation is a methodological framework within transfer pricing economics that partitions multinational enterprise profits across jurisdictions by attributing residual income to value-adding activities in accordance with the arm’s length principle, thereby distinguishing itself from entity-level valuation or cost-based allocation approaches.

93

Publications

5.6K

Citations

151

Authors

109

Institutions

Publications per year

2017–2026

22

Parents

Publications

93

International profit shifting within multinationals: A multi-country perspective

Harry Huizinga, Luc Laeven · Journal of Public Economics · 2007 · 656 citations

, , +14

Multinationals’ profit response to tax differentials: Effect size and shifting channels

Jost H. Heckemeyer, Michael Overesch · Canadian Journal of Economics/Revue canadienne d économique · 2017 · 326 citations

, , +17

Cross-Jurisdictional Income Shifting and Earnings Valuation

Julie H. Collins, Deen Kemsley, Mark H. Lang · Journal of Accounting Research · 1998 · 325 citations

, , +14

Corporate tax systems and cross country profit shifting

Andreas Haufler · Oxford Economic Papers · 2000 · 260 citations

, , +17

Wages and International Rent Sharing in Multinational Firms

John W. Budd, Jozef Konings, Matthew J. Slaughter · The Review of Economics and Statistics · 2005 · 224 citations

, , +17

1–5 of 93

Authors

151

  1. JW
    John W. Budd

    University of Minnesota, United States

    4 publications · 284 citations

    4

    h-index

  2. MO
    Michael Overesch

    University of Cologne, Germany

    4 publications · 501 citations

    4

    h-index

  3. MJ
    Matthew J. Slaughter

    Dartmouth College, United States

    4 publications · 284 citations

    4

    h-index

  4. RS
    Reuven S. Avi-Yonah

    University of Michigan, United States

    3 publications · 129 citations

    3

    h-index

  5. SC
    Susan C. Borkowski

    La Salle University, United States

    3 publications · 107 citations

    3

    h-index

1–5 of 151

Institutions

109

  1. Dartmouth College

    Hanover, United States

    5 h-index

    5 publications

    397 citations

  2. International Monetary Fund

    Washington D.C., United States

    4 h-index

    7 publications

    788 citations

  3. KU Leuven

    Leuven, Belgium

    4 h-index

    4 publications

    295 citations

  4. University of Oxford

    Oxford, United Kingdom

    3 h-index

    4 publications

    291 citations

  5. University of Cologne

    Cologne, Germany

    3 h-index

    3 publications

    486 citations

  6. Centre for Economic Policy Research

    London, United Kingdom

    3 h-index

    4 publications

    1.4K citations

  7. Twin Cities Orthopedics

    Edina, United States

    3 h-index

    3 publications

    60 citations

  8. Max Planck Institute for Tax Law and Public Finance

    Munich, Germany

    3 h-index

    3 publications

    72 citations

1–8 of 109

Venues

  1. SSRN Electronic Journal

    Repository · 15 publications · 804 citations

    14

    h-index

  2. Journal of International Business Studies

    JIBS · 4 publications · 178 citations

    4

    h-index

  3. Journal of International Economics

    3 publications · 267 citations

    3

    h-index

  4. World Tax Journal

    3 publications · 108 citations

    3

    h-index

  5. The International Journal of Accounting

    3 publications · 95 citations

    3

    h-index

1–5