Are multinational corporate tax rules as important as tax rates?
Year of publication: |
2012
|
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Authors: | Lee, Namryoung ; Swenson, Charles W. |
Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 47.2012, 2, p. 155-167
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Subject: | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Steuerwettbewerb | Tax competition | EU-Staaten | EU countries | Welt | World | 2005-2007 |
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