Anti profit-shifting rules and foreign direct investment
Year of publication: |
2014
|
---|---|
Authors: | Büttner, Thiess ; Overesch, Michael ; Wamser, Georg |
Publisher: |
München : CESifo |
Subject: | FDI | corporate taxation | tax competition | profit shifting | thin-capitalization rules | transfer-pricing regulations | affiliate-level data | foreign subsidiary | employment | Auslandsinvestition | Foreign investment | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Steuerwettbewerb | Tax competition | Ausländische Tochtergesellschaft | Foreign subsidiary | Gewinnverlagerung | Income shifting | Körperschaftsteuer | Corporate income tax | EU-Staaten | EU countries | Theorie | Theory |
Extent: | Online-Ressource (32 S.) graph. Darst. |
---|---|
Series: | CESifo working papers. - München : [Verlag nicht ermittelbar], ISSN 2364-1428, ZDB-ID 2065232-X. - Vol. 4710 |
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:10419/96908 [Handle] |
Classification: | H25 - Business Taxes and Subsidies ; F23 - Multinational Firms; International Business |
Source: | ECONIS - Online Catalogue of the ZBW |
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