Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues
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- Castillo Murciego, Ángela & López Laborda, Julio, 2016. "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics Discussion Papers 2016-28, Kiel Institute for the World Economy (IfW).
References listed on IDEAS
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More about this item
Keywords
profit shifting; multinational corporations; tax revenues; Spain;JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- F69 - International Economics - - Economic Impacts of Globalization - - - Other
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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