Using IRS data to identify income shifting to foreign affiliates
Lisa De Simone, Lillian F. Mills, Bridget Stomberg
| Year of publication: |
2019
|
|---|---|
| Authors: | De Simone, Lisa ; Mills, Lillian F. ; Stomberg, Bridget |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 24.2019, 2, p. 694-730
|
| Subject: | IRS audit | Tax avoidance | International tax | Income shifting | Steuervermeidung | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Unternehmensbesteuerung | Corporate taxation | Ausländische Tochtergesellschaft | Foreign subsidiary | Einkommensteuer | Income tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-019-9484-4 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012099023