Profit Shifting and "Aggressive" Tax Planning by Multinational Firms : Issues and Options for Reform
Year of publication: |
2023
|
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Authors: | Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. ; Nusser, Hannah |
Publisher: |
[S.l.] : SSRN |
Subject: | Multinationales Unternehmen | Transnational corporation | Steuerplanung | Tax planning | Gewinnverlagerung | Income shifting | Internationales Steuerrecht | International tax law | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation |
Description of contents: | Abstract [papers.ssrn.com] |
Extent: | 1 Online-Ressource |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: In: World tax journal. - Amsterdam. - Vol. 5 (2013), no. 3 ; p. 307-324 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 26, 2013 erstellt Volltext nicht verfügbar |
Classification: | K33 - International Law ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms : Issues and Options for Reform
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