Multinational tax avoidance and anti-avoidance enforcement : firm-level evidence from developing ASEAN countries
Athiphat Muthitacharoen, Krislert Samphantharak
| Year of publication: |
2022
|
|---|---|
| Authors: | Athiphat Muthitacharoen ; Krislert Samphantharak |
| Subject: | auditing | multinational enterprise | Profit shifting | tax avoidance | transfer pricing | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Tax avoidance | Verrechnungspreis | Transfer pricing | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | ASEAN-Staaten | ASEAN countries | Auslandsinvestition | Foreign investment |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1142/S021759082050040X [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014240291