The effects of transfer pricing regulations on multinational income shifting
Year of publication: |
2022
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Authors: | Yoo, Ji Seon |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 29.2022, 3, p. 692-714
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Subject: | Base Erosion and Profit Shifting (BEPS) | income-shifting behavior | multinational corporations | tax rate difference | transfer pricing regulations | Multinationales Unternehmen | Transnational corporation | Verrechnungspreis | Transfer pricing | Unternehmensbesteuerung | Corporate taxation | Gewinnverlagerung | Income shifting | Steuervermeidung | Tax avoidance | Internationales Steuerrecht | International tax law |
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