Base erosion and profit shifting : a simple conceptual framework (Forum)
Dhammika Dharmapala
| Year of publication: |
2014
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|---|---|
| Authors: | Dharmapala, Dhammika |
| Published in: |
CESifo DICE report : journal for institutional comparisons. - Munich : Ifo Inst., ISSN 1612-0663, ZDB-ID 2117184-1. - Vol. 12.2014, 4, p. 8-14
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| Subject: | base erosion | profit shifting | multinational firms | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Welt | World | Internationale Unternehmensbesteuerung | International corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010505278