Can Profit-shifting be Resolved by Penalization?
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DOI: 10.18267/j.efaj.55
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More about this item
Keywords
Multinational enterprises; Tax evasion; Transfer prices;All these keywords.
JEL classification:
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
- D29 - Microeconomics - - Production and Organizations - - - Other
- G39 - Financial Economics - - Corporate Finance and Governance - - - Other
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