Leveling the playing field : constraints on multinational profit shifting and the performance of national firms
P. Gauß, M. Kortenhaus, N. Riedel, M. Simmler
| Year of publication: |
2024
|
|---|---|
| Authors: | Gauß, P. ; Kortenhaus, M. ; Riedel, Nadine ; Simmler, Martin |
| Subject: | International tax avoidance | Multinational firms | Product market outcomes | Transfer pricing rules | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Steuerflucht | Cross-border tax evasion | Auslandsinvestition | Foreign investment | Internationales Steuerrecht | International tax law | Welt | World | Produktivität | Productivity |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jpubeco.2024.105116 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015075541