Should U.S. and global regulators take a bigger tax bite out of technology companies? : a case on Apple's international tax minimization and reporting strategies
Year of publication: |
February 2016
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Authors: | Holtzblatt, Mark A. ; Geekie, John ; Tschakert, Norbert |
Published in: |
Issues in accounting education. - Sarasota, Fla. : Assoc., ISSN 0739-3172, ZDB-ID 626013-5. - Vol. 31.2016, 1, p. 133-148
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Subject: | international taxation | transfer pricing | Subpart F | tax repatriation holiday | deferred taxes | offshore profit shifting | USA | United States | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing | Internationales Steuerrecht | International tax law | Welt | World | Gewinnverlagerung | Income shifting | Doppelbesteuerung | Double taxation | Steueroase | Tax haven | Unternehmensbesteuerung | Corporate taxation |
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