Profit shifting of multinational corporations in the European Union: evidence and policy reforms
Year of publication: |
December 2021
|
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Authors: | Janský, Petr |
Publisher: |
Prague : Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague |
Subject: | multinational corporation | corporate taxation | profit shifting | effective taxrate | country-by-country reporting | European Union | EU-Staaten | EU countries | EU-Binnenmarkt | Single European market | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Auslandsinvestition | Foreign investment | Steuervermeidung | Tax avoidance |
Extent: | 1 Online-Ressource (circa 34 Seiten) Illustrationen |
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Series: | IES occasional paper. - Praha : [Verlag nicht ermittelbar], ZDB-ID 2408557-1. - Vol. 2021, 2 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/249915 [Handle] |
Classification: | F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; H32 - Firm |
Source: | ECONIS - Online Catalogue of the ZBW |
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