Corporate taxes, patent shifting, and anti-avoidance rules : empirical evidence
Year of publication: |
2020
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Authors: | Baumann, Martina ; Boehm, Tobias ; Knoll, Bodo ; Riedel, Nadine |
Published in: |
Public finance review : PFR. - Thousand Oaks, Calif. : Sage, ISSN 1552-7530, ZDB-ID 2070401-X. - Vol. 48.2020, 4, p. 467-504
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Subject: | corporate patents | patent taxation | profit shifting | anti-avoidance rules | Patent | Steuervermeidung | Tax avoidance | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Patentrecht | Patent law |
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