Profit shifting and tax response of multinational banks
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DOI: 10.1016/j.jbankfin.2016.03.015
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More about this item
Keywords
Financial sector taxation; Multinational bank; Corporate taxation; Empirical analysis;JEL classification:
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
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