The effect of U.S. country-by-country reporting on U.S. multinationals' tax-motivated income shifting and real activities
Michelle L. Nessa, Anh V. Persson, Jane Z. Song, Erin M. Towery, and Mary E. Vernon
| Year of publication: |
2025
|
|---|---|
| Authors: | Nessa, Michelle L. ; Persson, Anh V. ; Song, Jane Z. ; Towery, Erin M. ; Vernon, Mary E. |
| Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 63.2025, 2, p. 951-988
|
| Subject: | BEPS | country-by-country reporting | disclosure regulation | income shifting | IRS | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | USA | United States | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1475-679X.12594 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015397776