Transparency and harmonization in international corporate taxation : empirical and analytical evidence on the effects of country-by-country reporting and of a common corporate tax base
Year of publication: |
[2021?]
|
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Authors: | Dutt, Verena K. |
Other Persons: | Spengel, Christoph (degree supervisor) |
Institutions: | Universität Mannheim (degree granting) |
Publisher: |
Mannheim |
Subject: | corporate taxation | country-by-country reporting | common corporate tax base | tax transparency | tax harmonization | Unternehmensbesteuerung | Corporate taxation | EU-Staaten | EU countries | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | Besteuerungsverfahren | Taxation procedure | EU-Steuerrecht | EU tax law | Steuerharmonisierung | Tax harmonization | Gewinnverlagerung | Income shifting | Welt | Steuerrecht | Transparenz |
Extent: | 1 Online-Ressource (XXIII, 244 Seiten) Diagramme |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Hochschulschrift ; Graue Literatur ; Non-commercial literature |
Language: | English |
Thesis: | Dissertation, Universität Mannheim, 2021 |
Notes: | Literaturverzeichnis Seite 195-210 Volltext: PDF Tag der mündlichen Prüfung: 26. Mai 2021 |
Source: | ECONIS - Online Catalogue of the ZBW |
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