Castillo Murciego, Ángela; López-Laborda, Julio - In: Economics: The Open-Access, Open-Assessment E-Journal 11 (2017) 2017-1, pp. 1-47
results in the literature. Furthermore, the authors calculate the impact of this activity on Spain's tax revenues from the … sample of Spanish subsidiary companies. They obtain that the tax revenues vary from year to year, depending on the level of …