Onshore and offshore profit shifting and tax revenue losses in the European Union
Danuse Nerudova, Marian Dobranschi, Veronika Solilová, Marek Litzman
| Year of publication: |
2023
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|---|---|
| Authors: | Nerudová, Danuše ; Dobranschi, Marian ; Solilova, Veronika ; Litzman, Marek |
| Published in: |
Economic modelling. - Amsterdam [u.a.] : Elsevier, ISSN 0264-9993, ZDB-ID 86824-3. - Vol. 119.2023, p. 1-19
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| Subject: | Corporate income tax | Profit shifting | Statutory corporate income tax | Tax losses | Tax rate differential | Körperschaftsteuer | Gewinnverlagerung | Income shifting | EU-Staaten | EU countries | Multinationales Unternehmen | Transnational corporation | Steuereinnahmen | Tax revenue | Unternehmensbesteuerung | Corporate taxation | Steuererhebungsverfahren | Taxation procedure | Steueroase | Tax haven |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.econmod.2022.106111 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014248459