Tax-motivated profit shifting in Big 4 networks : evidence from Europe
Year of publication: |
2021
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Authors: | Elemes, Anastasios ; Blaylock, Bradley ; Spence, Crawford |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 95.2021, p. 1-18
|
Subject: | Big 4 affiliated firms | Cross-border coordination | Global firms | Income shifting | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Gewinnverlagerung | EU-Staaten | EU countries | Europa | Europe | Ausländische Tochtergesellschaft | Foreign subsidiary |
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