International tax planning under the destination-based cash flow tax
Alan J. Auerbach, Michael P. Devereux, Michael Keen, and John Vella
| Year of publication: |
December 2017
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|---|---|
| Authors: | Auerbach, Alan J. ; Devereux, Michael P. ; Keen, Michael ; Vella, John |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 70.2017, 4, p. 783-801
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| Subject: | destination-based cash flow tax | international taxation | tax avoidance | tax planning | transfer pricing | profit shifting | Steuervermeidung | Tax avoidance | Internationales Steuerrecht | International tax law | Steuerplanung | Tax planning | Unternehmensbesteuerung | Corporate taxation | Verrechnungspreis | Transfer pricing | Cash Flow | Cash flow | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Doppelbesteuerung | Double taxation | Cash-Flow-Steuer | Cash-flow tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Konferenzbeitrag ; Conference paper ; Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.17310/ntj.2017.4.04 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011833734