On the effects of anti-profit shifting regulations: A developing country perspective
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DOI: 10.1016/j.jpubeco.2024.105134
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More about this item
Keywords
Corporate taxation; International taxation; Transfer pricing laws;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
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