Base erosion, profit shifting and developing countries
Year of publication: |
September 2016
|
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Authors: | Crivelli, Ernesto ; Mooij, Ruud A. de ; Keen, Michael |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 72.2016, 3, p. 268-301
|
Subject: | corporate income tax | BEPS | tax avoidance | international taxation | Steuervermeidung | Tax avoidance | Körperschaftsteuer | Corporate income tax | Entwicklungsländer | Developing countries | Internationale Unternehmensbesteuerung | International corporate taxation | Gewinnverlagerung | Income shifting | Internationales Steuerrecht | International tax law | Welt | World |
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