Agresividad fiscal y el uso de las subsidiarias en paraasos fiscales. Un estudio de grandes corporaciones en la Uniin Europea (2010-2014) (Tax Avoidance and the Use of Tax Haven Subsidiaries. A Study of Large Corporations in the European Union (2010-2014))-Reference-Cited by-同舟云学术

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Agresividad fiscal y el uso de las subsidiarias en paraasos fiscales. Un estudio de grandes corporaciones en la Uniin Europea (2010-2014) (Tax Avoidance and the Use of Tax Haven Subsidiaries. A Study of Large Corporations in the European Union (2010-2014))

Published:2018 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Somoza Antonio

Publisher

Elsevier BV

Reference67 articles.

1. Repatriation taxes, repatriation strategies and multinational financial policy;R Altshuler;Journal of Public Economics,2003

2. The incentives for tax planning;C S Armstrong;Journal of Accounting & Economics,2012

3. Public policy, political connections, and effective tax rates: longitudinal evidence from Malaysia;A Adhikari;Journal of Accounting and Public Policy,2006

4. Book-tax conformity, earnings persistence and the association between earnings and future cash flows;T J Atwood;Journal of Accounting and Economics,2010

5. Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence;T J Atwood;The Accounting Review,2012

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