Royalty Taxation under Tax Competition and Profit Shifting
Year of publication: |
2018
|
---|---|
Authors: | Juranek, Steffen ; Schindler, Dirk ; Schneider, Andrea |
Publisher: |
Kiel, Hamburg : ZBW - Leibniz-Informationszentrum Wirtschaft |
Subject: | source tax on royalties | tax competition | multinationals | profit shifting |
Series: | |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Conference Paper |
Language: | English |
Other identifiers: | hdl:10419/181568 [Handle] RePEc:zbw:vfsc18:181568 [RePEc] |
Classification: | H25 - Business Taxes and Subsidies ; F23 - Multinational Firms; International Business |
Source: |
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