국제조세 규제 변화와 국가 간 소득이전 관련 최근 실증연구 동향*-Reference-Cited by-同舟云学术

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국제조세 규제 변화와 국가 간 소득이전 관련 최근 실증연구 동향*

Published:2023-04-30 Issue:2 Volume:32 Page:85-120
ISSN:1229-327X
Container-title:Korean Accounting Journal
language:en
Short-container-title:

Author:

최 기호^ORCID,유 지선^ORCID

Funder

University of Seou

Publisher

Korean Accounting Association (KAA)

Subject

Materials Chemistry,Economics and Econometrics,Media Technology,Forestry

Reference72 articles.

1. Pennies from Haven: Wages and Profit Shifting

2. Repatriation Taxes, Internal Agency Conflicts, and Subsidiary-Level Investment Efficiency

3. U.S. Multinational Corporations’ Initial Income-Shifting Response to the TCJA

4. Tax-motivated income shifting in audit firm networks: Comparing Big 4 and non-Big 4 firms;B. S. Blaylock,2022

5. Does U.S. foreign earnings lockout advantage foreign acquirers?

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