Tackling BEPS in the Global South: Evidence from Peru’s tax reform
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DOI: 10.1016/j.ecosys.2023.101122
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More about this item
Keywords
Regression discontinuity design; Base erosion; Profit shifting; Transfer pricing; Developing countries; Peru;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
Statistics
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