Multinational tax avoidance and anti-avoidance enforcement : firm-level evidence from developing ASEAN countries
Year of publication: |
2022
|
---|---|
Authors: | Athiphat Muthitacharoen ; Krislert Samphantharak |
Published in: |
The Singapore economic review. - Singapore : World Scientific, ZDB-ID 2098755-9. - Vol. 67.2022, 6, p. 2049-2065
|
Subject: | auditing | multinational enterprise | Profit shifting | tax avoidance | transfer pricing | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Tax avoidance | Verrechnungspreis | Transfer pricing | ASEAN-Staaten | ASEAN countries | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Auslandsinvestition | Foreign investment |
-
Gauß, Patrick, (2022)
-
International tax planning under the destination-based cash flow tax
Auerbach, Alan J., (2017)
-
Kundelis, Egidijus, (2022)
- More ...
-
Fiscal stimulus and debt burden : evidence from Thailand's first-car-buyer tax rebate program
Athiphat Muthitacharoen, (2019)
-
Tax incentives to appear small : evidence from Thai firms and corporate groups
Banternghansa, Chanont, (2021)
-
Tax rate cut and firm investment : evidence from Thailand
Athiphat Muthitacharoen, (2021)
- More ...