Work

Digital regulation and multinational tax avoidance: evidence from Common Reporting Standard

Year: 2024

Type: article

Source: Applied Economics Letters

DOI: 10.1080/13504851.2024.2306188

Authors: Yanting Ye, Wentao Li

Institutions: Xiamen University, Guangdong University of Technology

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

Funder: National Natural Science Foundation of China

Award: G7309233516

OpenAlex ID: W4390954343

FWCI: 1.472

Cites: 15

Cited by: 3

Related to: 10