Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Year of publication: |
January 2021
|
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Authors: | Fuest, Clemens ; Hugger, Felix ; Neumeier, Florian |
Publisher: |
Munich, Germany : CESifo, Center for Economic Studies & Ifo Institute |
Subject: | corporate taxation | tax avoidance | profit shifting | multinational enterprises | country-by-country reporting | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Tax avoidance | Gewinnverlagerung | Income shifting | Steueroase | Tax haven | Unternehmensbesteuerung | Corporate taxation | Deutschland | Germany | Körperschaftsteuer | Corporate income tax | Schätzung | Estimation | Auslandsinvestition | Foreign investment |
Extent: | 1 Online-Ressource (circa 40 Seiten) Illustrationen |
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Series: | CESifo working papers. - München : [Verlag nicht ermittelbar], ISSN 2364-1428, ZDB-ID 2065232-X. - Vol. no. 8838 (2021) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/232435 [Handle] |
Classification: | F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion |
Source: | ECONIS - Online Catalogue of the ZBW |
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