International Tax Planning: Current State of Knowledge
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DOI: 10.18267/j.efaj.199
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References listed on IDEAS
- Centre for European Economic Research (ZEW), 2016. "The Impact of Tax Planning on Forward-Looking Effective Tax Rates," Taxation Papers 64, Directorate General Taxation and Customs Union, European Commission.
- Petr Janský & Alex Prats, 2015. "International Profit-Shifting out of Developing Countries and the Role of Tax Havens," Development Policy Review, Overseas Development Institute, vol. 33(3), pages 271-292, May.
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- Laura Vartia, 2008. "How do Taxes Affect Investment and Productivity?: An Industry-Level Analysis of OECD Countries," OECD Economics Department Working Papers 656, OECD Publishing.
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More about this item
Keywords
International tax planning; Tax optimization; Profit shifting;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M29 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Other
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