An examination of base erosion and profit shifting practices of multinational enterprises
Gurjot Kaur and Rabi Narayan Kar
| Year of publication: |
2021
|
|---|---|
| Authors: | Kaur, Gurjot ; Kar, Rabi Narayan |
| Published in: |
Focus : journal of international business. - Delhi : Journal Press India, ISSN 2347-4459, ZDB-ID 2801984-2. - Vol. 8.2021, 1, p. 151-169
|
| Subject: | Base erosion and profit shifting (BEPS) | Multinational enterprises | Developing countries | Tax evasion | OECD | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Entwicklungsländer | Steuerflucht | Cross-border tax evasion | OECD-Staaten | OECD countries | Auslandsinvestition | Foreign investment | Unternehmensbesteuerung | Corporate taxation | Welt | World | Internationales Steuerrecht | International tax law |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.17492/jpi.focus.v8i1.812107 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012872412