Bilateral tax treaties network and global value chain position
Year of publication: |
2024
|
---|---|
Authors: | Rong, Xueyun ; Yan, Wenhong ; Yang, Yiyun |
Published in: |
Finance research letters. - New York : Elsevier Science, ISSN 1544-6123, ZDB-ID 2145766-9. - Vol. 68.2024, Art.-No. 105975, p. 1-8
|
Subject: | Bilateral tax treaties | Global value chains | Instrumental variable | Network centrality | Treaty shopping | Doppelbesteuerung | Double taxation | Betriebliche Wertschöpfung | Value creation | Internationales Steuerrecht | International tax law | Multinationales Unternehmen | Transnational corporation | Globale Wertschöpfungskette | Global value chain | Welt | World | Unternehmensnetzwerk | Business network | Globalisierung | Globalization |
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