Hide-seek-hide? The effects of financial secrecy on cross-border financial assets
Janský et al. assess how the various financial transparency measures implemented in the past decade impacted the location of cross-border…
Explorez notre sélection de recherches récentes sur les différentes stratégies d’évitement de l’impôt sur les sociétés, tels que les prix de transfert, le transfert de dettes et la localisation stratégique des actifs incorporels.
Hide-seek-hide? The effects of financial secrecy on cross-border financial assets
Tax deficits and the income shifting of U.S. multinationals
Profit shifting, employee pay, and inequalities: evidence from US-listed companies
Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions