Income shifting incentives and tax haven utilization : evidence from multinational U.S. firms
Grant Richardson, Grantley Taylor
| Year of publication: |
2015
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|---|---|
| Authors: | Richardson, Grant ; Taylor, Grantley |
| Published in: |
The international journal of accounting : TIJA. - New Jersey : World Scientific, ISSN 0020-7063, ZDB-ID 411149-7. - Vol. 50.2015, 4, p. 458-485
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| Subject: | Income shifting | Tax havens | Multinationality | Transfer pricing | Thin capitalization | Intangible assets | Steueroase | Tax haven | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | USA | United States | Steuervermeidung | Tax avoidance | Gewinnverlagerung | Immaterielle Werte |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intacc.2015.10.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011419348