Estimating an impact of base erosion and profit shifting (BEPS) countermeasures : a case of business group
Renata Legenzova, Kristina Levišauskaitė, Egidijus Kundelis
| Year of publication: |
2017
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|---|---|
| Authors: | Legenzova, Renata ; Levišauskaitė, Kristina ; Kundelis, Egidijus |
| Published in: |
Oeconomia Copernicana. - Olsztyn, Poland : Institute of Economic Research, ISSN 2353-1827, ZDB-ID 2754520-9. - Vol. 8.2017, 4, p. 621-642
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| Subject: | BEPS | BEPS countermeasures | business group | tax compliance costs | Gewinnverlagerung | Income shifting | Konzern | Corporate group | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Tax avoidance | Steuermoral | Tax compliance | Unternehmensbesteuerung | Corporate taxation | Internationales Steuerrecht | International tax law | Welt | World | Befolgungskosten | Compliance costs | Steuererhebungsverfahren | Taxation procedure | OECD-Staaten | OECD countries | Steuerflucht | Cross-border tax evasion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.24136/oc.v8i4.38 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012229052