Assessing Profit Shifting in Lithuanian Firms

Autor: Egidijus Kundelis, Renata Legenzova, Julijonas Kartanas

Publikováno v: SHS Web of Conferences, Vol 92, p 02037 (2021)
SHS web of conferences 20th International scientific conference Globalization and its socio-economic consequences 2020. 2021, 92, 1 pdf (7 p.).

Research background:Multinational enterprises (MNEs) employ tax avoidance by ability to use differences in tax systems of various countries to successfully incur effective tax rate that is lower than the statutory one. Literature analysis revealed th

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ccf15c679cc87d30e5783da38990ed22
https://doi.org/10.1051/shsconf/20219202037