Profit shifting and "aggressive" tax planning by multinational firms : issues and options for reform
Clemens Fuest, Christoph Spengel, Katharina Finke, Jost H. Heckemeyer and Hannah Nusser
| Year of publication: |
2013
|
|---|---|
| Authors: | Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. ; Nusser, Hannah |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 5.2013, 3, p. 307-324
|
| Subject: | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010439917