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~isPartOf:"CESifo Working Paper"
~person:"Claessens, Stijn"
~person:"Eichengreen, Barry"
~person:"Schneider, Friedrich"
~person:"Wamser, Georg"
~subject:"CFC rule"
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Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials
Overesch, Michael
;
Schenkelberg, Sabine
;
Wamser, Georg
-
2018
principle of worldwide
taxation
, we confirm that international tax legislation affects effective tax expenses. We also provide …
Persistent link: https://www.econbiz.de/10011815853
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