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Local government debt and corporate tax avoidance : evidence from China
Shen, Zhihan; Zhang, Ruipeng; Li, Peigong - In: International review of economics & finance : IREF 93 (2024) 1, pp. 985-1000
Persistent link: https://www.econbiz.de/10014535430
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U.S. multinational corporations' income shifting incentives and share repurchases : evidence across differential taxation systems
Eulaiwi, Baban; Alghamdi, Fatmah Saeed; Al-Hadi, Ahmed; … - In: Global finance journal 60 (2024), pp. 1-21
Persistent link: https://www.econbiz.de/10014545334
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Money laundering governance and income shifting : evidence from Australian financial institutions
Eulaiwi, Baban; Khalaf, Nihad Shareef; Al-Hadi, Ahmed; … - In: Economic modelling 132 (2024), pp. 1-13
Persistent link: https://www.econbiz.de/10014547970
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On income tax avoidance : the case of Germany
Lang, Oliver; Nöhrbaß, Karl-Heinz; Stahl, Konrad - 1993
Persistent link: https://www.econbiz.de/10013427896
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Tax enforcement and investment efficiency : based on the China's "VAT reform"
Zheng, Tianyu; Lin, Shuping; Chen, Mingqin - In: Finance research letters 58 (2023) 4, pp. 1-12
Persistent link: https://www.econbiz.de/10014632461
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Creative corporate culture and corporate tax avoidance
Hasan, Tahseen; John, Kose; Teng, Haimeng; Wu, Qiang - In: The British accounting review 56 (2024) 3, pp. 1-20
Persistent link: https://www.econbiz.de/10015062434
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Long live the walking dead? : corporate tax avoidance and zombie firms in China
Wang, Changrong; Richardson, Grant; Cao, Yanming - In: The British accounting review 56 (2024) 3, pp. 1-28
Persistent link: https://www.econbiz.de/10015062435
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Quid pro quo? : local government debt and corporate tax avoidance
Xie, Hongji; Tian, Cunzhi; Wu, Yuanlin - In: The British accounting review 56 (2024) 5, pp. 1-22
Persistent link: https://www.econbiz.de/10015062486
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Internationales Steuerrecht : Doppelbesteuerung, Minderbesteuerung, Europarecht
Watrin, Christoph - 2016 - 7., völlig neu bearbeitete und wesentlich erweiterte Auflage
Persistent link: https://www.econbiz.de/10011523118
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Tax Avoidance in Sub-Saharan Africa's Mining Sector
Albertin, Giorgia - 2021
This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA's revenue mobilization efforts in three ways. First, it examines the importance of mining, the role of multinational enterprises (MNEs), and mining revenue outcomes in SSA. Second, it...
Persistent link: https://www.econbiz.de/10015060599