The alignment between reported profits and real activity in times of the BEPS Action Plan
Katharina Schulte Sasse, Christoph Watrin, Falko Weiß
| Year of publication: |
2020
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|---|---|
| Authors: | Schulte Sasse, Katharina ; Watrin, Christoph ; Weiß, Falko |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 40.2020, p. 1-21
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| Subject: | BEPS action plan | Governmental regulation | OECD | Profit allocation | Real activity | OECD-Staaten | OECD countries | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Internationales Steuerrecht | International tax law | Multinationales Unternehmen | Transnational corporation | Regulierung | Regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2020.100330 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012421940