Are financial derivatives related to intra-entities' tax aggressiveness? : UK evidence
Ahmed Boussaidi, Imed Chkir, Khaled Hussainey, Mounira Sidhom-Hamed
| Year of publication: |
2023
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|---|---|
| Authors: | Boussaidi, Ahmed ; Chkir, Imed Eddine ; Hussainey, Khaled ; Sidhom-Hamed, Mounira |
| Published in: |
European financial management : the journal of the European Financial Management Association. - Oxford : Wiley-Blackwell, ISSN 1468-036X, ZDB-ID 1480712-9. - Vol. 29.2023, 5, p. 1505-1552
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| Subject: | financial derivative instruments | governance | transfer pricing aggressiveness | Derivat | Derivative | Verrechnungspreis | Transfer pricing | Steuervermeidung | Tax avoidance |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/eufm.12395 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014430223