The role of country by country reporting on corporate tax avoidance : does it effective for the tax haven?
Year of publication: |
2023
|
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Authors: | Kurniasih, Lulus ; Yusniati Yusry ; Fakarudin Kamarudin ; Ahmad Fahmi Sheikh Hassan |
Published in: |
Cogent business & management. - London : Taylor & Francis, ISSN 2331-1975, ZDB-ID 2837523-3. - Vol. 10.2023, 1, Art.-No. 2159747, p. 1-25
|
Subject: | CbCR | government regulation | tax avoidance | tax haven | transfer pricing | Steuervermeidung | Tax avoidance | Steueroase | Tax haven | Verrechnungspreis | Transfer pricing | Welt | World | Unternehmensbesteuerung | Corporate taxation | Multinationales Unternehmen | Transnational corporation |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1080/23311975.2022.2159747 [DOI] hdl:10419/294203 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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