Did tax treaties restrain the profit shifting of Chinese multinationals?
Author:
Publisher
Springer Science and Business Media LLC
Link
https://link.springer.com/content/pdf/10.1007/s10290-024-00526-8.pdf
Reference28 articles.
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3. Beer, S., de Ruud, M., & Liu, L. (2020). International corporate tax avoidance: a review of the channels, magnitudes, and blind spots. Journal of Economic Surveys, 34(3), 660–688.
4. Beer, S., & Loeprick, J. (2021). Too high a price? Tax treaties with investment hubs in sub-Saharan Africa. International Tax and Public Finance, 28, 113–153.
5. Beuselinck, C., Deloof, M., & Vanstraelen, A. (2015). Cross-jurisdictional income shifting and tax enforcement: Evidence from public versus private multinationals. Review of Accounting Studies, 20(2), 710–746.
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