What will the OECD BEPS indicators indicate?
Year of publication: |
2021 ; This version: January 2021
|
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Authors: | Heckemeyer, Jost H. ; Nicolay, Katharina ; Spengel, Christoph |
Publisher: |
Mannheim, Germany : ZEW - Leibniz Centre for European Economic Research |
Subject: | Tax policy | International Taxation | BEPS | OECD | Base Erosion and Profit Shifting | OECD-Staaten | OECD countries | Gewinnverlagerung | Income shifting | Internationales Steuerrecht | International tax law | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Steuerpolitik | Wirtschaftsindikator | Economic indicator | Unternehmensbesteuerung | Corporate taxation |
Extent: | 1 Online-Ressource (16 Seiten) Illustrationen |
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Series: | Discussion paper. - [Mannheim] : [ZEW], ZDB-ID 2985404-0. - Vol. no. 21, 005 (01/2021) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/229144 [Handle] |
Classification: | H20 - Taxation, Subsidies, and Revenue. General ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion |
Source: | ECONIS - Online Catalogue of the ZBW |
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