State and provincial corporate tax planning : income shifting ans sales apportionment factor management
Year of publication: |
1998
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Authors: | Klassen, Kenneth J. ; Shackelford, Douglas A. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 25.1998, 3, p. 385-406
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Subject: | Körperschaftsteuer | Corporate income tax | Ländersteuer | State tax | Steuerplanung | Tax planning | Gewinnverlagerung | Income shifting | Steuerflucht | Cross-border tax evasion | USA | United States | Kanada | Canada | 1983-1991 |
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