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 |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 77.2024, 2, p. 349-380
|
| 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 |
| 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 |
Persistent link: https://www.econbiz.de/10014633961