Determinantes geográficos e institucionales de la presión fiscal internacional por impuesto sobre beneficios
Ana Rosa Fonseca-Díaz, Elena Fernández-Rodriguez, Antonio Martínez-Arias
| Alternative title: | Geographic and institutional determinants of international tax burden for corporate income tax Determinantes geográficos e institucionais da pressão fiscal internacional por imposto sobre benefícios |
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| Year of publication: |
septiembre-diciembre 2014
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| Authors: | Fonseca, Ana R. ; Rodríguez Fernández, Elena ; Martínez-Arias, Antonio |
| Published in: |
Revista globalización, competitividad y gobernabilidad : revista cuatrimestral : GCG. - Washington, D.C. : Georgetown University's Latin America Leadership Program, ISSN 1988-7116, ZDB-ID 2525542-3. - Vol. 8.2014, 3, p. 16-32
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| Subject: | International Tax Burden | income tax |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | Spanish |
| Notes: | Zusammenfassungen in englischer und portugiesischer Sprache |
| Other identifiers: | 10.3232/GCG.2014.V8.N3.01 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011655744