Does tax enforcement disparately affect domestic versus multinational corporations around the world?
Year of publication: |
2023
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Authors: | De Simone, Lisa ; Stomberg, Bridget ; Williams, Brian |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 4, p. 2816-2845
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Subject: | tax avoidance | tax policy | tax enforcement | income shifting | multijurisdictional tax | tax administration | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Finanzverwaltung | Fiscal administration | Welt | World | Besteuerungsverfahren | Taxation procedure | Steuerpolitik | Tax policy |
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