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Anti profit-shifting rules and foreign direct investment
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Year:
2017
Type:
article
Source:
International Tax and Public Finance
DOI:
10.1007/s10797-017-9457-0
Authors:
Thiess Buettner,
Michael Overesch,
Georg Wamser
Institutions:
Ifo Institute for Economic Research,
Friedrich-Alexander-Universität Erlangen-Nürnberg,
University of Cologne,
ETH Zurich,
University of Tübingen
Language:
English
Topic:
Corporate Taxation and Avoidance
Subfield:
Accounting
Field:
Business, Management and Accounting
Domain:
Social Sciences
SDGs:
Decent work and economic growth,
Peace, justice, and strong institutions
Open Access status:
green
Funders:
University of Oxford,
Deutsche Bundesbank
OpenAlex ID:
W11090059
FWCI:
31.01
Cites:
54
Cited by:
112
Related to:
10