Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data
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References listed on IDEAS
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Eidenmüller, Horst & Engert, Andreas & Hornuf, Lars, 2015. "Where do firms issue debt? An empirical analysis of issuer location and regulatory competition in Europe," International Review of Law and Economics, Elsevier, vol. 41(C), pages 103-115.
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More about this item
Keywordscorporate taxation; multinational enterprise; profit shifting; share ownership ratio; micro level data;
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
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