Base erosion and profit shifting in multinational corporations
Vedang Ratan Vatsa
| Year of publication: |
2018
|
|---|---|
| Authors: | Vatsa, Vedang Ratan |
| Published in: |
Theoretical and applied economics : GAER review. - Bucureşti : AGER, ISSN 1841-8678, ZDB-ID 2640970-7. - Vol. 25.2018, 3/616, p. 179-186
|
| Subject: | BEPS | profit sharing | base erosion in MNCs | taxation | multinational firms | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Welt | World | Körperschaftsteuer | Corporate income tax | Erfolgsbeteiligung | Profit sharing | Auslandsinvestition | Foreign investment | OECD-Staaten | OECD countries | Steuererhebungsverfahren | Taxation procedure | Doppelbesteuerung | Double 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/10012155596