Assessing profit shifting using country-by-country reports : a nonlinear response to tax rate differentials
Year of publication: |
2024
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Authors: | Bratta, Barbara ; Santomartino, Vera ; Acciari, Paolo |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 77.2024, 2, p. 349-380
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Subject: | BEPS | corporate income tax | Country-by-Country reporting | international taxation | multinationals | profit shifting | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | Steuervermeidung | Tax avoidance | EU-Staaten | EU countries | Welt | World | Unternehmensbesteuerung | Corporate taxation | Besteuerungsverfahren | Taxation procedure | Internationales Steuerrecht | International tax law |
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