Assessing the influence of different interest groups on international tax policy : evidence from the BEPS project
Christina Elschner, Inga Hardeck
| Year of publication: |
2022
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|---|---|
| Authors: | Elschner, Christina ; Hardeck, Inga |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 1, p. 304-338
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| Subject: | aggressive tax planning | BEPS | comment letter | interest groups | tax lobbying | tax policy | Internationales Steuerrecht | International tax law | Interessenpolitik | Lobbying | Steuerpolitik | Tax policy | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | OECD-Staaten | OECD countries | Gewinnverlagerung | Income shifting | Steuerwettbewerb | Tax competition |
Open Access
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12722 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013165385