Financial derivatives in corporate tax avoidance : a conceptual perspective
Year of publication: |
2015
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Authors: | Donohoe, Michael P. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 37.2015, 1, p. 37-68
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Subject: | financial instruments | derivatives | tax avoidance | tax shelter | Steuervermeidung | Tax avoidance | Derivat | Derivative | Steuerrecht | Tax law | Steuerstrafrecht | Criminal tax law |
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