Sophisticated financial engineering and tax arbitrage : an assessment of the European fiscal regime for corporate tax mitigation
Ronen Palan, Anastasia Nesvetailova, with Hannah Petersen and Richard Phillips
| Year of publication: |
2021
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|---|---|
| Authors: | Palan, Ronen ; Nesvetailova, Anastasia ; Petersen, Hannah ; Phillips, Richard |
| Published in: |
Combating fiscal fraud and empowering regulators : bringing tax money back into the COFFERS. - Oxford, United Kingdom : Oxford University Press, ISBN 978-0-19-885472-2. - 2021, p. 35-60
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| Subject: | EU-Staaten | EU countries | Körperschaftsteuer | Corporate income tax | Steuervermeidung | Tax avoidance | Financial Engineering | Financial engineering | Unternehmensbesteuerung | Corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Other identifiers: | 10.1093/oso/9780198854722.003.0003 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013184913