Assessing profit shifting using country-by-country reports : a nonlinear response to tax rate differentials

Barbara Bratta, Vera Santomartino, and Paolo Acciari

Year of publication:	2024
Authors:	Bratta, Barbara ; Santomartino, Vera ; Acciari, Paolo
Subject:	BEPS \| corporate income tax \| Country-by-Country reporting \| international taxation \| multinationals \| profit shifting \| Gewinnverlagerung \| Income shifting \| Multinationales Unternehmen \| Transnational corporation \| Körperschaftsteuer \| Corporate income tax \| Steuervermeidung \| Tax avoidance \| Unternehmensbesteuerung \| Corporate taxation \| Steuererhebungsverfahren \| Taxation procedure \| Internationales Steuerrecht \| International tax law \| Welt \| World \| Internationale Unternehmensbesteuerung \| International corporate taxation \| OECD-Staaten \| OECD countries \| EU-Staaten \| EU countries

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Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Other identifiers:	10.1086/729293 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

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