Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness : an empirical analysis
Grantley Taylor, Grant Richardson, and Roman Lanis
| Year of publication: |
2015
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|---|---|
| Authors: | Taylor, Grantley ; Richardson, Grant ; Lanis, Roman |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 14.2015, 1, p. 25-57
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| Subject: | transfer pricing aggressiveness | multinationality | tax havens | intangible assets | Verrechnungspreis | Transfer pricing | Immaterielle Werte | Intangible assets | Steueroase | Tax haven | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Internationales Steuerrecht | International tax law | Steuerflucht | Cross-border tax evasion | Immaterielle Güter | Intangible goods | Steuervermeidung | Tax avoidance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011303084