The case of taxing multinational corporations in Uganda : do multinational corporations face lower effective tax rates and is there evidence for profit shifting?
Year of publication: |
March 2021
|
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Authors: | Koivisto, Aliisa ; Musoke, Nicholas ; Nakyambadde, Dorothy ; Schimanski, Caroline |
Publisher: |
Helsinki, Finland : United Nations University World Institute for Development Economics Research |
Subject: | multinational corporations | profit shifting | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Körperschaftsteuer | Corporate income tax | Steuervermeidung | Tax avoidance | Uganda | Unternehmensbesteuerung | Corporate taxation | Auslandsinvestition | Foreign investment |
Extent: | 1 Online-Ressource (circa 28 Seiten) Illustrationen |
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Series: | Working paper / World Institute for Development Economics Research. - Helsinki : [Verlag nicht ermittelbar], ISSN 1798-7237, ZDB-ID 2548001-7. - Vol. 2021, 51 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
ISBN: | 978-92-9256-989-1 |
Other identifiers: | 10.35188/UNU-WIDER/2021/989-1 [DOI] hdl:10419/243377 [Handle] |
Classification: | f63 ; H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; O23 - Fiscal and Monetary Policy in Development |
Source: | ECONIS - Online Catalogue of the ZBW |
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