Profit shifting and the attractiveness of Advance Pricing Agreements
Year of publication: |
2023
|
---|---|
Authors: | Rathke, Alex Augusto Timm ; Rezende, Amaury J. ; Watrin, Christoph ; Antônio, Rafael Moreira |
Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 1861-8928, ZDB-ID 2059561-X. - Vol. 93.2023, 5, p. 817-857
|
Subject: | Advance Pricing Agreement (APA) | Base Erosion and Profit Shifting (BEPS) | Profit shifting | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Gewinnverlagerung | Income shifting | Internationales Steuerrecht | International tax law | Steuervermeidung | Tax avoidance |
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