Taxing income in the oil and gas sector : challenges of international and domestic profit shifting
Sebastian Beer, Jan Loeprick
| Year of publication: |
January 2017
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|---|---|
| Authors: | Beer, Sebastian ; Loeprick, Jan |
| Published in: |
Energy economics. - Amsterdam : Elsevier, ISSN 0140-9883, ZDB-ID 795279-X. - Vol. 61.2017, p. 186-198
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| Subject: | Optimal taxation | Oil and gas | Hydrocarbon | Base erosion and profit shifting | Transfer pricing | Multinational enterprise | Multinationales Unternehmen | Transnational corporation | Erdölindustrie | Oil industry | Unternehmensbesteuerung | Corporate taxation | Verrechnungspreis | Gewinnverlagerung | Income shifting | Welt | World | Gaswirtschaft | Gas industry | Optimale Besteuerung |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.eneco.2016.11.013 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011737741