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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
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