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isPartOf:"Journal of accounting & economics"
~isPartOf:"European accounting review"
~subject:"Gewinnverlagerung"
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To shift or not to shift? : intertemporal income shifting as a response to the risk capital allowance introduction in Belgium
Andries, Kathleen
;
Cools, Martine
;
Van Uytbergen, Steve
- In:
European accounting review
26
(
2017
)
3
,
pp. 531-559
Persistent link: https://www.econbiz.de/10011814494
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2
State and provincial corporate tax planning : income shifting ans sales apportionment factor management
Klassen, Kenneth J.
;
Shackelford, Douglas A.
- In:
Journal of accounting & economics
25
(
1998
)
3
,
pp. 385-406
Persistent link: https://www.econbiz.de/10001421429
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