A model of aggressive tax optimization with the use of royalties
Year of publication: |
2017
|
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Authors: | Kutera, Małgorzata |
Published in: |
Journal of economics & management. - Katowice, ISSN 1732-1948, ZDB-ID 2175776-8. - Vol. 30.2017, 4, p. 85-98
|
Subject: | royalties | tax avoidance | tax optimization | multinationals | Theorie | Theory | Steuervermeidung | Tax avoidance | Optimale Besteuerung | Optimal taxation | Multinationales Unternehmen | Transnational corporation |
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