On the effects of anti-profit shifting regulations: A developing country perspective

Author:

Laudage Teles Sabine,Riedel Nadine,Strohmaier KristinaORCID

Funder

DFG

Publisher

Elsevier BV

Reference34 articles.

1. Why pay more? corporate tax avoidance through transfer pricing in OECD countries;Bartelsman;J. Public Econ.,2003

2. International corporate tax avoidance: A review of the channels, magnitudes, and blind spots;Beer;J. Econ. Surv.,2020

3. Profit shifting: drivers of transfer (mis) pricing and the potential of countermeasures;Beer;Int. Tax Public Finance,2015

4. Real responses to anti-tax avoidance policies: Evidence from UK’s worldwide debt cap;Bilicka;J. Public Econ.,2022

5. Thin capitalization rules and multinational firm capital structure;Blouin;Int. Monet. Fund,2014

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