Tax-haven investors and corporate profitability : evidence of profit shifting by German affiliates of multinational firms
Year of publication: |
2021
|
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Authors: | Godar, Sarah |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 77.2021, 4, p. 345-375
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Subject: | tax avoidance | multinational firms | tax revenue | tax havens | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Deutschland | Germany | Steueroase | Tax haven | Steuereinnahmen | Tax revenue | Steuervermeidung | Tax avoidance | Ausländische Tochtergesellschaft | Foreign subsidiary | Steuerflucht | Cross-border tax evasion | Gewinn | Profit |
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