Leveling the playing field : constraints on multinational profit shifting and the performance of national firms
Patrick Gauß, Michael Kortenhaus, Nadine Riedel and Martin Simmler
| Year of publication: |
8 October 2022
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| Authors: | Gauß, Patrick ; Kortenhaus, Michael ; Riedel, Nadine ; Simmler, Martin |
| Publisher: |
[Oxford] : [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation] |
| Subject: | Multinational firms | international tax avoidance | transfer pricing rules | product market outcomes | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Steuerflucht | Cross-border tax evasion | Auslandsinvestition | Foreign investment | Welt | World | Internationales Steuerrecht | International tax law |
freely available
| Extent: | 1 Online-Ressource (circa 38 Seiten) Illustrationen |
|---|---|
| Series: | Working paper. - Oxford : [Verlag nicht ermittelbar], ZDB-ID 2485610-1. - Vol. 2022, 15 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013391145