Income shifting as an aspect of tax avoidance : evidence from U.S. multinational corporations
Year of publication: |
March 2018
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Authors: | Cordis, Adriana S. ; Kirby, Chris |
Published in: |
Review of Pacific Basin financial markets and policies. - Hackensack, NJ [u.a.] : World Scientific, ISSN 0219-0915, ZDB-ID 1465471-4. - Vol. 21.2018, 1, p. 1-53
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Subject: | Income shifting | tax avoidance | tax incentives | effective tax rate | foreign income share | USA | United States | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | Gewinnverlagerung |
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