Profit shifting to onshore and offshore tax havens : the case of Visegrad countries
Danuše Nerudová, Marian Dobranschi, Veronika Solilová and Marek Litzman
| Year of publication: |
2020
|
|---|---|
| Authors: | Nerudová, Danuše ; Dobranschi, Marian ; Solilova, Veronika ; Litzman, Marek |
| Published in: |
Post-communist economies. - Basingstoke, Hants : Taylor & Francis, ISSN 1465-3958, ZDB-ID 1485001-1. - Vol. 32.2020, 7, p. 904-946
|
| Subject: | corporate income tax | offshore tax havens | onshore tax havens | Profit shifting | tax differential | Steueroase | Tax haven | Multinationales Unternehmen | Transnational corporation | Auslandsverlagerung | Offshoring | Gewinnverlagerung | Income shifting | Körperschaftsteuer | Corporate income tax | Steuervermeidung | Tax avoidance | Welt | World | Steuerwettbewerb | Tax competition |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/14631377.2019.1705083 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012266820