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Shifting the emphasis from investment protection to liberalization and development : the EU as a new global factor in the field of foreign investment

Dimopoulos, Angelos - In: The journal of world investment & trade : law, … 11 (2010) 1, pp. 5-25

Persistent link: https://www.econbiz.de/10003943579

National measures on taxing the digital economy

Grondona, Veronica; Chowdhary, Abdul Muheet; Uribe, Daniel - 2020

Persistent link: https://www.econbiz.de/10012433970

Steuervermeidung als Instrument der Entwicklungspolitik : eine Analyse der EU-Überseegebiete in der Karibik

Brocza, Stefan; Brocza, Andreas - In: Steuern und Gesellschaft, (pp. 199-237). 2017

Persistent link: https://www.econbiz.de/10014577371

Profit-shifting from Czech multinational companies to European tax havens

Janský, Petr; Kokeš, Ondřej - In: Applied economics letters 23 (2016) 16/18, pp. 1130-1133

Persistent link: https://www.econbiz.de/10011701643

Multinational corporations and tax havens : evidence from country-by-country reporting

Garcia-Bernardo, Javier; Jansky, Petr; Tørsløv, Thomas - 2019

A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...

Persistent link: https://www.econbiz.de/10012122641