Effective tax rates under IP tax planning
Year of publication: |
2014
|
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Authors: | Evers, Lisa ; Spengel, Christoph |
Publisher: |
Mannheim : ZEW |
Subject: | corporate taxation | effective tax rate | tax planning | profit shifting | transfer pricing | intellectual property | intangible assets | contract R&D | Unternehmensbesteuerung | Corporate taxation | Verrechnungspreis | Transfer pricing | Steuerplanung | Tax planning | Immaterielle Werte | Intangible assets | Multinationales Unternehmen | Transnational corporation | Steuertarif | Tax rate | Immaterialgüterrechte | Intellectual property rights | Steuerbelastung | Tax burden | Gewinnverlagerung | Income shifting |
Extent: | Online-Ressource (46 S.) graph. Darst. |
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Series: | ZEW discussion papers. - Mannheim : ZEW, ZDB-ID 2125128-9. - Vol. 14-111 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Notes: | Systemvoraussetzungen: Acrobat Reader |
Other identifiers: | hdl:10419/105814 [Handle] |
Classification: | F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies ; H32 - Firm ; H87 - International Fiscal Issues ; K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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