On the dynamics between local and international tax planning in multinational corporations
Christof Beuselinck, Jochen Pierk
| Year of publication: |
2024
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|---|---|
| Authors: | Beuselinck, Christof ; Pierk, Jochen |
| Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 29.2024, 1, p. 852-888
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| Subject: | Local tax planning | Multinational corporations | Profit shifting | Tax avoidance | Transfer pricing documentation requirements | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Verrechnungspreis | Transfer pricing | Steuerplanung | Tax planning | Gewinnverlagerung | Income shifting | Internationales Steuerrecht | International tax law | Unternehmensbesteuerung | Corporate taxation | Gemeindesteuer | Local tax |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-022-09731-y [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015127486