Identification of conduit jurisdictions and community structures in the withholding tax network
Tembo Nakamoto, Yuichi Ikeda
| Year of publication: |
December 2018
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|---|---|
| Authors: | Nakamoto, Tembo ; Ikeda, Yūichi |
| Published in: |
Evolutionary and institutional economics review. - Tokyo, Japan : Springer, ISSN 1349-4961, ZDB-ID 2175975-3. - Vol. 15.2018, 2, p. 477-493
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| Subject: | International taxation | International tax avoidance | Network analysis | Internationales Steuerrecht | International tax law | Quellensteuer | Withholding tax | Unternehmensnetzwerk | Business network | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Kapitalertragsteuer | Capital income tax | Soziales Netzwerk | Social network | Doppelbesteuerung | Double taxation | Steuerflucht | Cross-border tax evasion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s40844-018-0111-z [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011948308