Measurement of base erosion and profit shifting phenomena through the analysis of FDI stocks
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More about this item
KeywordsBEPS; MNEs; corporate income tax; inward FDI; mixed models; OECD;
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
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