A model of multinational income shifting and an application to tax planning with e-commerce
Kenneth J. Klassen, Stacie K. Laplante, and Carla Carnaghan
| Year of publication: |
2014
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|---|---|
| Authors: | Klassen, Kenneth J. ; Laplante, Stacie K. ; Carnaghan, Carla |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 36.2014, 2, p. 27-53
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| Subject: | tax planning | e-commerce | income shifting | foreign direct investment | multinational | Auslandsinvestition | Foreign investment | Multinationales Unternehmen | Transnational corporation | Steuerplanung | Tax planning | Electronic Commerce | E-commerce | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Internationales Steuerrecht | International tax law | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010472070