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 |
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