International profit shifting within multinational enterprises: empirical evidence on the key channels and countermeasures


Pfeiffer, Olena


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URL: https://madoc.bib.uni-mannheim.de/43749
URN: urn:nbn:de:bsz:180-madoc-437497
Document Type: Doctoral dissertation
Year of publication: 2017
Place of publication: Mannheim
University: Universität Mannheim
Evaluator: Spengel, Christoph
Date of oral examination: 7 December 2017
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics
Subject headings (SWD): Körperschaftsteuer , Steuerhinterziehung
Keywords (English): tax , corporate taxation , profit shifting , BEPS
Abstract: This doctoral thesis qualitatively and quantitatively examines different aspects of base erosion and profit shifting by multinational enterprises, focusing on research areas such as the substitution between profit shifting channels, the effectiveness of anti-avoidance legislation, and the role of intangible assets in BEPS.

Dieser Eintrag ist Teil der Universitätsbibliographie.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Pfeiffer, Olena (2017) International profit shifting within multinational enterprises: empirical evidence on the key channels and countermeasures. Open Access Mannheim [Doctoral dissertation]
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