High ownership concentration and income shifting in multinational groups
Alice Medioli, Stefano Azzali and Tatiana Mazza
| Year of publication: |
2023
|
|---|---|
| Authors: | Medioli, Alice ; Azzali, Stefano ; Mazza, Tatiana |
| Published in: |
Management research review. - Bingley : Emerald, ISSN 2040-8277, ZDB-ID 2538372-3. - Vol. 46.2023, 1, p. 82-99
|
| Subject: | Corporate governance | Corporate strategy | Income shifting decisions | Multinational groups | Ownership concentration | Tax avoidance | Steuervermeidung | Multinationales Unternehmen | Transnational corporation | Eigentümerstruktur | Ownership structure | Corporate Governance | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation |
freely available