Assessing profit shifting using Country-by-Country Reports a non-linear response to tax rate differentials
Barbara Bratta, Vera Santomartino and Paolo Acciari
| Year of publication: |
June 2021
|
|---|---|
| Authors: | Bratta, Barbara ; Santomartino, Vera ; Acciari, Paolo |
| Publisher: |
[Oxford] : [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation] |
| Subject: | Profit shifting | BEPS | International taxation | corporate income tax | multinationals | country-by-country reporting | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | Steuervermeidung | Tax avoidance | Internationales Steuerrecht | International tax law | Steuererhebungsverfahren | Taxation procedure | Unternehmensbesteuerung | Corporate taxation | Welt | World | EU-Staaten | EU countries |
freely available
| Extent: | 1 Online-Ressource (circa 81 Seiten) |
|---|---|
| Series: | Working paper. - Oxford : [Verlag nicht ermittelbar], ZDB-ID 2485610-1. - Vol. 2020, 11 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013348057