Profit shifting despite symmetric tax rates? : a note on the role of tax enforcement
Year of publication: |
2013
|
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Authors: | Baumann, Florian ; Friehe, Tim |
Published in: |
International economic journal. - Abingdon : Routledge, ISSN 1016-8737, ZDB-ID 902866-3. - Vol. 27.2013, 1, p. 97-108
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Subject: | Multinational corporation | profit shifting | tax evasion | transfer pricing | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Theorie | Theory | Steuerflucht | Cross-border tax evasion | Körperschaftsteuer | Corporate income tax |
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