Tax avoidance through advance tax rulings : evidence from the LuxLeaks firms
Year of publication: |
2019
|
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Authors: | Huesecken, Birgit ; Overesch, Michael |
Published in: |
FinanzArchiv : public finance analysis. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 75.2019, 4, p. 380-412
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Subject: | advance tax ruling | corporate taxation | tax competition | tax avoidance | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Steuerwettbewerb | Tax competition | Steuerplanung | Tax planning | Theorie | Theory |
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