The effect of international income shifting on the link between real investment and corporate taxation
Mário Marques, Carlos Pinho, Tânia Menezes Montenegro
| Year of publication: |
2019
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|---|---|
| Authors: | Marques, Mário ; Pinho, Carlos ; Montenegro, Tânia Menezes |
| Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 36.2019, p. 1-16
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| Subject: | European foreign subsidiaries | Corporate taxation | Real investment | International income shifting | Intangible assets | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Körperschaftsteuer | Corporate income tax | Investition | Investment | Auslandsinvestition | Foreign investment | Schätzung | Estimation | Ausländische Tochtergesellschaft | Foreign subsidiary | EU-Staaten | EU countries | Steuerwirkung | Tax effects |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2019.100268 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012117794