Why is there corporate taxation in a small open economy? : The role of transfer pricing and income shifting
Roger H. Gordon and Jeffrey K. MacKie-Mason
| Year of publication: |
1995
|
|---|---|
| Authors: | Gordon, Roger H. |
| Other Persons: | MacKie-Mason, Jeffrey K. (contributor) |
| Published in: |
The effects of taxation on multinational corporations. - Chicago, Ill. [u.a.] : Univ. of Chicago Press, ISBN 0-226-24095-9. - 1995, p. 67-91
|
| Subject: | Kapitalertragsteuer | Capital income tax | Körperschaftsteuer | Corporate income tax | Kleine offene Volkswirtschaft | Small open economy | Steuerflucht | Cross-border tax evasion | Verrechnungspreis | Transfer pricing | Kapitalmobilität | Capital mobility | Theorie | Theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Notes: | Kommentar S. 91 - 94 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001292097