Consolidated financial statements and global tax policy (OECD BEPS) insights from a multijurisdictional case study
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DOI: 10.1007/s43546-022-00294-3
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More about this item
Keywords
Consolidated financial statements; Tax policy; Tax avoidance; Profit shifting; OECD BEPS;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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