Optimal policies against profit shifting: The role of controlled-foreign-company rules
Year of publication: |
2016
|
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Authors: | Haufler, Andreas ; Mardan, Mohammed ; Schindler, Dirk |
Publisher: |
München : Ludwig-Maximilians-Universität München, Volkswirtschaftliche Fakultät |
Subject: | multinationals | profit shifting | controlled foreign company rules | thin capitalization rules |
Series: | Munich Discussion Paper ; 2016-6 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 10.5282/ubm/epub.27745 [DOI] 855931663 [GVK] hdl:10419/144890 [Handle] RePEc:lmu:muenec:27745 [RePEc] |
Classification: | H25 - Business Taxes and Subsidies ; H73 - Interjurisdictional Differentials and Their Effects ; F23 - Multinational Firms; International Business |
Source: |
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Optimal policies against profit shifting : the role of controlled-foreign-company rules
Haufler, Andreas, (2016)
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Optimal policies against profit shifting : the role of controlled-foreign-company rules
Haufler, Andreas, (2016)
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Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules
Haufler, Andreas, (2016)
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Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules
Haufler, Andreas, (2016)
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An Economic Rationale for Controlled-Foreign-Corporation Rules
Mardan, Mohammed, (2014)
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Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules
Haufler, Andreas, (2017)
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