Internal debt and multinational profit shifting : emperical evidence from firm-level panel data
Year of publication: |
2013
|
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Authors: | Büttner, Thiess ; Wamser, Georg |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 66.2013, 1, p. 63-96
|
Subject: | Multinationales Unternehmen | Transnational corporation | Fremdkapital | Debt financing | Interner Kapitalmarkt | Internal capital market | Gewinnverlagerung | Income shifting | Steuerflucht | Cross-border tax evasion | Deutschland | Germany | 1996-2005 |
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