The effect of cross-border group taxation on ownership chains
Year of publication: |
2019
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Authors: | Rünger, Silke |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 28.2019, 5, p. 929-946
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Subject: | Group taxation | ownership chains | intermediate subsidiaries | Austria | Österreich | Multinationales Unternehmen | Transnational corporation | Eigentümerstruktur | Ownership structure | Ausländische Tochtergesellschaft | Foreign subsidiary | Konzern | Corporate group | Unternehmensbesteuerung | Corporate taxation | Steuerpolitik | Tax policy | Auslandsinvestition | Foreign investment |
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