Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13.

Autor: JOSHI, PREETIKA1 (AUTHOR) preetika.joshi@yahoo.ca
Zdroj: Journal of Accounting Research (John Wiley & Sons, Inc.). May2020, Vol. 58 Issue 2, p333-381. 49p. 1 Diagram, 11 Charts, 4 Graphs.
Databáze: Business Source Ultimate
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