Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Ángela Castillo Murciego"'
Publikováno v:
Revista de Economía Mundial, Iss 66 (2024)
Profit-Shifting is an aggressive tax planning activity that erodes public revenues worldwide. Using statistics based on recent Country-by-Country Reports, this article identifies both descriptively and econometrically the existence of such activity b
Externí odkaz:
https://doaj.org/article/8b7b1472d57b4c1482dc990f9753cbc4
Publikováno v:
Applied Economics. :1-14
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cf91a143dbfc9f7c08808056bb713a8a
https://doi.org/10.1080/00036846.2022.2141464
https://doi.org/10.1080/00036846.2022.2141464
Publikováno v:
Applied Economics Letters. :1-5
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8495f276bb647d3ba8ffdbb242ae215b
https://doi.org/10.1080/13504851.2022.2140106
https://doi.org/10.1080/13504851.2022.2140106
Publikováno v:
Economics: Journal Articles (2019)
Externí odkaz:
https://doaj.org/article/9e9b68b889414bd2841623076c3ddac5
Publikováno v:
Economics: Journal Articles (2018)
Externí odkaz:
https://doaj.org/article/fdf6cfd14da64af58bf5a73c6108e1a0
Publikováno v:
Economics: Journal Articles (2017)
Externí odkaz:
https://doaj.org/article/c2cddbbc79604e3fa4c2fff86b525dbd
Publikováno v:
Economics: Journal Articles (2016)
Externí odkaz:
https://doaj.org/article/865c962dc54049e59cc8acfb6c686533
Publikováno v:
Zaguán. Repositorio Digital de la Universidad de Zaragoza
instname
RIUR: Repositorio Institucional de la Universidad de La Rioja
Universidad de La Rioja (UR)
Economics : the Open-Access, Open-Assessment e-Journal (2017)
Economics : the Open-Access, Open-Assessment e-Journal (2016)
RIUR. Repositorio Institucional de la Universidad de La Rioja
instname
RIUR: Repositorio Institucional de la Universidad de La Rioja
Universidad de La Rioja (UR)
Economics : the Open-Access, Open-Assessment e-Journal (2017)
Economics : the Open-Access, Open-Assessment e-Journal (2016)
RIUR. Repositorio Institucional de la Universidad de La Rioja
In this paper the authors analyze the existence of profit shifting between Spain and other OECD and EU countries. Using a sample of 1,169 Spanish subsidiaries owned by foreign OECD and EU parent companies and a sample of 317 EU subsidiaries owned by
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::106e098bc6d80afc0ed8a5c810b2f9e3
http://zaguan.unizar.es/record/61852
http://zaguan.unizar.es/record/61852
