Abuses and penalties of a corporate tax inversion
Year of publication: |
March 2019
|
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Authors: | Yang, James G. S. ; Lauricella, Leonard J. ; Aquilino, Frank J. |
Published in: |
International Journal of Financial Studies : open access journal. - Basel : MDPI, ISSN 2227-7072, ZDB-ID 2704235-2. - Vol. 7.2019, 1/5, p. 1-12
|
Subject: | corporate inversion | controlled foreign corporation | international taxation | U.S.-sourced income | foreign-sourced income | merger | worldwide income | territorial income | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | Doppelbesteuerung | Double taxation | Einkommensteuer | Income tax | Welt | World | Fusion | Merger | Unternehmensbesteuerung | Corporate taxation | Einkommen | Income | Außensteuerrecht | Cross-border taxation | Internationales Steuerrecht | International tax law | Steuervermeidung | Tax avoidance |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.3390/ijfs7010005 [DOI] hdl:10419/195759 [Handle] |
Classification: | H26 - Tax Evasion |
Source: | ECONIS - Online Catalogue of the ZBW |
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