International transfer pricing and tax avoidance : evidence from linked trade-tax statistics in the UK
Li Liu (International Monetary Fund and Oxford, University Centre for Business Taxation), Tim Schmidt-Eisenlohr (Federal Reserve Board of Governors), Dongxian Guo (London School of Economics)
Year of publication: |
July 2017
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Authors: | Liu, Li ; Schmidt-Eisenlohr, Tim ; Guo, Dongxian |
Publisher: |
Oxford : Oxford University Centre for Business Taxation |
Subject: | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuerreform | Tax reform | Doppelbesteuerung | Double taxation | Steuerflucht | Cross-border tax evasion | Dienstleistungshandel | Trade in services | Steuervermeidung | Tax avoidance |
Saved in:
Extent: | 1 Online-Ressource (circa 44 Seiten) Illustrationen |
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Series: | Working paper. - Oxford : [Verlag nicht ermittelbar], ZDB-ID 2485610-1. - Vol. wp 17, 15 (July 2017) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011702330