The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance
Author:
Affiliation:
1. University of Georgia
2. University of Illinois at Urbana–Champaign
3. Boston University and Norwegian Center for Taxation
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12580
Reference124 articles.
1. International Taxation and the Role of Organizational Form Choices for Group Structures Multinationals
2. The incentives for tax planning
3. Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence
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