Tax Planning Through Advanced Tax Rulings – An Exploratory Analysis Using the Luxembourg Tax Leaks

Author:

Zhen Li Oliver12,Lusch Stephen J.3ORCID,Murphy Frank4ORCID

Affiliation:

1. Department of Accounting, Shanghai Lixin University of Accounting and Finance, Shanghai, China;

2. Department of Accounting, National University of Singapore, Singapore, Singapore;

3. Department of Accounting, Texas Christian University, Fort Worth, TX, USA;

4. Department of Accounting, University of Connecticut, Storrs, CT, USA

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

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