Does information exchange affect cross-border tax avoidance? : evidence from the common reporting standard
Muhan Wang, Kezhong Zhang, Sihan Gao
| Year of publication: |
2024
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|---|---|
| Authors: | Wang, Muhan ; Zhang, Kezhong ; Gao, Sihan |
| Published in: |
China & world economy. - Oxford : Wiley-Blackwell, ISSN 1749-124X, ZDB-ID 2223590-5. - Vol. 32.2024, 4, p. 179-228
|
| Subject: | Common Reporting Standard | cross-border tax avoidance | profit shifting | tax information | Steuervermeidung | Tax avoidance | EU-Staaten | EU countries | Gewinnverlagerung | Income shifting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/cwe.12544 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014583084