|
|||||
|
|
Multinational corporations and tax havens: evidence from country-by-country reporting |
|
| Authors: | Garcia-Bernardo Javier Janský Petr Tørsløv Thomas |
| Institution: | 1.University of Amsterdam, Amsterdam, Netherlands ;2.Institute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czech Republic ;3.University of Copenhagen, Copenhagen, Denmark ; |
| Abstract: | International Tax and Public Finance - A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by... |
| Keywords: | |
| 本文献已被 SpringerLink 等数据库收录！ | |