Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Economics, Econometrics and Finance,General Business, Management and Accounting
Link
https://link.springer.com/content/pdf/10.1057/s41308-023-00227-6.pdf
Reference47 articles.
1. Amador, João., Sónia. Cabral, and Birgitte Ringstad. 2019. International trade in services: Evidence for Portuguese firms. Portuguese Economic Journal 18: 127–163.
2. Arrêté Royal, 2016. “Arrêté royal modifiant l’article 179 de l’AR/CIR 92 relatif à la liste des Etats à fiscalité inexistante ou peu élevée.” https://etaamb.openjustice.be/fr/arrete-royal-du-01-mars-2016_n2016003097.html.
3. Banco de Portugal Microdata Research Laboratory (BPLIM). 2019. Enterprise Groups Database. Extraction: September 2019. Version: V1. Banco de Portugal. Dataset.
4. Banco de Portugal Microdata Research Laboratory (BPLIM). 2020. Central Balance Sheet Annual Data. Extraction: June 2020. Version: V1. Banco de Portugal. Dataset. https://doi.org/10.17900/CB.CBA.Jun2020.V1.
5. Beer, Sebastian, Ruud De Mooij, and Li. Liu. 2020. International corporate tax avoidance: A review of the channels, magnitudes, and blind spots. Journal of Economic Surveys 34 (3): 660–688.
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