Cross-jurisdictional income shifting and tax enforcement : evidence from public versus private multinationals
Christof Beuselinck; Marc Deloof; Ann Vanstraelen
| Year of publication: |
2015
|
|---|---|
| Authors: | Beuselinck, Christof ; Deloof, Marc ; Vanstraelen, Ann |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 20.2015, 2, p. 710-746
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| Subject: | Tax planning | Income shifting | Tax enforcement | Composite tax score | Gewinnverlagerung | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Steuerplanung | Steuererhebungsverfahren | Taxation procedure | Einkommensteuer | Income tax | Unternehmensbesteuerung | 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/10011283641