Domestic Income Shifting by Chinese Listed Firms
Year of publication: |
2011
|
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Authors: | Shevlin, Terry J. ; Tang, Tanya Y. H. ; Wilson, Ryan J. |
Publisher: |
[S.l.] : SSRN |
Subject: | China | Gewinnverlagerung | Income shifting | Körperschaftsteuer | Corporate income tax | Steuervergünstigung | Tax incentive | Konzern | Corporate group |
Description of contents: | Abstract [papers.ssrn.com] |
Extent: | 1 Online-Ressource |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: The Journal of the American Taxation Association Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 12, 2011 erstellt Volltext nicht verfügbar |
Classification: | H25 - Business Taxes and Subsidies ; H26 - Tax Evasion |
Source: | ECONIS - Online Catalogue of the ZBW |
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