The Corporate Tax Haven Index : a new geography of profit shifting
Year of publication: |
2021
|
---|---|
Authors: | Ateş, Leyla ; Cobham, Alex ; Harari, Moran ; Janský, Petr ; Meinzer, Markus ; Millán, Lucas ; Palanský, Miroslav |
Published in: |
Combating fiscal fraud and empowering regulators : bringing tax money back into the COFFERS. - Oxford, United Kingdom : Oxford University Press, ISBN 978-0-19-885472-2. - 2021, p. 89-111
|
Subject: | Steueroase | Tax haven | Welt | World | Unternehmensbesteuerung | Corporate taxation | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | Internationale Unternehmensbesteuerung | International corporate taxation | Steuerflucht | Cross-border tax evasion |
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