Tax-motivated profit shifting in Big 4 networks : evidence from Europe
Anastasios Elemes, Bradley Blaylock, Crawford Spence
| Year of publication: |
2021
|
|---|---|
| Authors: | Elemes, Anastasios ; Blaylock, Bradley ; Spence, Crawford |
| Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 95.2021, p. 1-18
|
| Subject: | Big 4 affiliated firms | Cross-border coordination | Global firms | Income shifting | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Gewinnverlagerung | EU-Staaten | EU countries | Europa | Europe | Ausländische Tochtergesellschaft | Foreign subsidiary |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.aos.2021.101267 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013255747