Taxing multinationals beyond borders : financial and locational responses to CFC rules
Year of publication: |
2019
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Authors: | Clifford, Sarah |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 173.2019, p. 44-71
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Subject: | CFC legislation | Corporate taxation | Multinational firms | Tax avoidance | EU-Staaten | EU countries | EU-Binnenmarkt | Single European market | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Steuervermeidung | Betriebliche Standortwahl | Firm location choice |
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