Debt or profit shifting? : assessment of corporate tax avoidance practices across Lithuanian companies
Kundelis, E., Legenzova, R., Kartanas, J.
| Year of publication: |
2022
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|---|---|
| Authors: | Kundelis, Egidijus ; Legenzova, Renata ; Kartanas, Julijonas |
| Published in: |
Central European business review : CEBR. - Prague : Oeconomica Publ. House, ISSN 1805-4862, ZDB-ID 2670400-6. - Vol. 11.2022, 2, p. 81-100
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| Subject: | tax avoidance | transfer pricing | multinational enterprises | profit shifting | debt shifting | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Verrechnungspreis | Transfer pricing | Unternehmensbesteuerung | Corporate taxation | Litauen | Lithuania | Körperschaftsteuer | Corporate income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.18267/j.cebr.290 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013450738