Should countries control international profit shifting?
Susana Peralta, Xavier Wauthy, Tanguy van Ypersele
| Year of publication: |
2006
|
|---|---|
| Authors: | Peralta, Susana ; Wauthy, Xavier Yves ; Van Ypersele, Tanguy |
| Published in: |
Journal of international economics. - Amsterdam [u.a.] : Elsevier, ISSN 0022-1996, ZDB-ID 120143-8. - Vol. 68.2006, 1, p. 24-37
|
| Subject: | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing | Gewinnverlagerung | Income shifting | Körperschaftsteuer | Corporate income tax | Steuerwettbewerb | Tax competition | Theorie | Theory |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003231980