Which multinationals can escape high Statutory Tax Rates? The Profit-Shifting strategy to reduce taxes
Author:
Affiliation:
1. Department of Business Management and Organization, University of Zaragoza, Zaragoza, Spain
2. Department of Applied Economics, University of Zaragoza, Zaragoza, Spain
Funder
Department of Science, University and Knowledge Society of the Government of Aragon
Publisher
Informa UK Limited
Subject
Economics and Econometrics
Link
https://www.tandfonline.com/doi/pdf/10.1080/13504851.2022.2140106
Reference16 articles.
1. The repatriation incentive of the foreign dividend exemption system
2. INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS
3. Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues
4. Castillo-Murciego, A., and J. López-Laborda. 2022. “Tax Haven investments for Profit-Shifting: Evidence from Spanish Multinationals.” Applied Economics. forthcoming.
5. How do most low ETR firms avoid paying taxes?
Cited by 2 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. The role of regional tax autonomy, firm size, and business groups in tax avoidance: evidence from Spain;Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad;2024-07-10
2. Tax haven investments for Profit-Shifting: evidence from Spanish multinationals;Applied Economics;2022-11-16
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