Does tax enforcement disparately affect domestic versus multinational corporations around the world?
Lisa De Simone, Bridget Stomberg, Brian Williams
| Year of publication: |
2023
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|---|---|
| Authors: | De Simone, Lisa ; Stomberg, Bridget ; Williams, Brian |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 4, p. 2816-2845
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| Subject: | tax avoidance | tax policy | tax enforcement | income shifting | multijurisdictional tax | tax administration | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Finanzverwaltung | Fiscal administration | Welt | World | Steuerpolitik | Tax policy | Steuererhebungsverfahren | Taxation procedure | Gewinnverlagerung | Income shifting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12900 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014443127