Products, services, and tax-motivated income shifting
Year of publication: |
2024
|
---|---|
Authors: | Deng, Zero ; Rane, Scott G. |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 77.2024, 1, p. 7-38
|
Subject: | corporate taxation | income shifting | products | services | Körperschaftsteuer | Corporate income tax | Dienstleistungssektor | Service industry | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance | Produktivität | Productivity |
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