Profit shifting and ‘aggressive’ tax planning by multinational firms : issues and options for reform
Year of publication: |
2013
|
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Authors: | Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. ; Nusser, Hannah |
Publisher: |
Mannheim : ZEW |
Subject: | tax avoidance | profit shifting | multinational firms | intellectual property | tax policy | tax reform | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuerreform | Tax reform | Steuervermeidung | Tax avoidance | Steuerplanung | Tax planning | Körperschaftsteuer | Corporate income tax |
Extent: | Online-Ressource (25, [3] S.) graph. Darst. |
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Series: | ZEW discussion papers. - Mannheim : ZEW, ZDB-ID 2125128-9. - Vol. 13-044 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Notes: | Systemvoraussetzungen: Acrobat Reader |
Other identifiers: | hdl:10419/78621 [Handle] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H25 - Business Taxes and Subsidies ; F23 - Multinational Firms; International Business ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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