Study on Structures of Aggressive Tax Planning and Indicators
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KeywordsEuropean Union; corporate income tax; BEPS; agressive tax planning; ACE; CCCTB;
All these keywords.
- G30 - Financial Economics - - Corporate Finance and Governance - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2016-04-09 (Accounting & Auditing)
- NEP-EEC-2016-04-09 (European Economics)
- NEP-LAW-2016-04-09 (Law & Economics)
- NEP-PBE-2016-04-09 (Public Economics)
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