Which multinationals can escape high Statutory Tax Rates? : The profit-shifting strategy to reduce taxes
Year of publication: |
2024
|
---|---|
Authors: | Castillo-Murciego, Ángela ; López Laborda, Julio |
Published in: |
Applied economics letters. - New York, NY : Routledge, ISSN 1466-4291, ZDB-ID 1484783-8. - Vol. 31.2024, 6, p. 550-554
|
Subject: | Effective Tax Rate | multinationals | Profit-Shifting | Statutory Tax Rate | Multinationales Unternehmen | Transnational corporation | Steuertarif | Tax rate | Steuerbelastung | Tax burden |
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