Royalty taxation under tax competition and profit shifting
Year of publication: |
2023
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Authors: | Juranek, Steffen ; Schindler, David ; Schneider, A. |
Published in: |
The Canadian journal of economics : the journal of the Canadian Economics Association. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1540-5982, ZDB-ID 2013251-7. - Vol. 56.2023, 4, p. 1377-1412
|
Subject: | Quellensteuer | Withholding tax | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuerwettbewerb | Tax competition | Doppelbesteuerung | Double taxation | Theorie | Theory |
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