Assessing the influence of different interest groups on international tax policy : evidence from the BEPS project
Year of publication: |
2022
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Authors: | Elschner, Christina ; Hardeck, Inga |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 1, p. 304-338
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Subject: | aggressive tax planning | BEPS | comment letter | interest groups | tax lobbying | tax policy | Interessenpolitik | Lobbying | Internationales Steuerrecht | International tax law | Steuerpolitik | Tax policy | Interessenvertretung | Interest group | Steuerplanung | Tax planning | OECD-Staaten | OECD countries | Welt | World |
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