Why is there corporate taxation in a small open economy? : the role of transfer pricing and income shifting
by Roger H. Gordon and Jeffrey K. MacKie-Mason
| Year of publication: |
1993
|
|---|---|
| Authors: | Gordon, Roger H. |
| Other Persons: | MacKie-Mason, Jeffrey K. (contributor) |
| Publisher: |
Oslo : Univ. |
| Subject: | Verrechnungspreis | Transfer pricing | Theorie | Theory | Kleine offene Volkswirtschaft | Small open economy | Körperschaftsteuer | Corporate income tax | Kapitalmobilität | Capital mobility | Kapitalertragsteuer | Capital income tax | Steuerflucht | Cross-border tax evasion |
| Extent: | 22 S. |
|---|---|
| Series: | Memorandum from Department of Economics, University of Oslo. - Oslo, ISSN 0801-1117, ZDB-ID 1158048-3. - Vol. 1993,18 |
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Literaturverz. S. 21 - 22 |
| ISBN: | 82-570-9017-4 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013393222