The impact of headquarter and subsidiary locations on multinationals' effective tax rates
Year of publication: |
2014
|
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Authors: | Markle, Kevin S. ; Shackelford, Douglas A. |
Published in: |
Tax policy and the economy. - Chicago, Ill. : University of Chicago Press, ISSN 0892-8649, ZDB-ID 1005467-4. - Vol. 28.2014, p. 33-62
|
Subject: | Multinationales Unternehmen | Transnational corporation | Steuerbelastung | Tax burden | Betriebliche Standortwahl | Firm location choice | Unternehmenszentrale | Corporate headquarters | Tochtergesellschaft | Subsidiary company | Steueroase | Tax haven | Japan | USA | United States | Europa | Europe | 2006-2011 |
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