Transparency in financial reporting : is country-by-country reporting suitable to combat international profit shifting?
Year of publication: |
2014
|
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Authors: | Evers, Maria Theresia ; Meier, Ina ; Spengel, Christoph |
Publisher: |
Mannheim : ZEW |
Subject: | tax avoidance | profit shifting | multinational firms | tax reform | tax reporting | country-by-country reporting | international transfer pricing | Dienstleistungshandel | Trade in services | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing | Steuerreform | Tax reform | Unternehmensbesteuerung | Corporate taxation | EU-Staaten | EU countries |
Extent: | Online-Ressource (22 S.) graph. Darst. |
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Series: | ZEW discussion papers. - Mannheim : ZEW, ZDB-ID 2125128-9. - Vol. 14-015 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Notes: | Systemvoraussetzungen: Acrobat Reader |
Other identifiers: | hdl:10419/93081 [Handle] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H26 - Tax Evasion ; F23 - Multinational Firms; International Business ; K34 - Tax Law ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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