Anti profit-shifting rules and foreign direct investment
Thiess Buettner, Michael Overesch, Georg Wamser
| Year of publication: |
2018
|
|---|---|
| Authors: | Büttner, Thiess ; Overesch, Michael ; Wamser, Georg |
| Published in: |
International tax and public finance. - New York : Springer, ISSN 0927-5940, ZDB-ID 1207421-4. - Vol. 25.2018, 3, p. 553-580
|
| Subject: | FDI | Corporate taxation | Profit shifting | Thin-capitalization rules | Transfer-pricing regulations | Affiliate-level data | Foreign subsidiary | Employment | Base erosion and profit shifting (BEPS) | OECD | Auslandsinvestition | Foreign investment | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Ausländische Tochtergesellschaft | OECD-Staaten | OECD countries | Internationales Steuerrecht | International tax law | Steuervermeidung | Tax avoidance | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s10797-017-9457-0 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012033103