Tax haven investments for Profit-Shifting : evidence from Spanish multinationals
Year of publication: |
2023
|
---|---|
Authors: | Castillo-Murciego, Ángela ; López Laborda, Julio |
Published in: |
Applied economics. - New York, NY : Routledge, ISSN 1466-4283, ZDB-ID 1473581-7. - Vol. 55.2023, 53, p. 6250-6263
|
Subject: | Multinationals | probability model | Profit-Shifting | tax haven investments | Spanien | Spain | Steueroase | Tax haven | Multinationales Unternehmen | Transnational corporation | Auslandsinvestition | Foreign investment |
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