Did the Adoption of BEPS Country-by-Country Reporting Affect Multinational Tax Avoidance? Evidence from Canada.
| Autor: | Maaloul, Anis1 anis.maaloul@teluq.ca |
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| Zdroj: | Canadian Tax Journal / Revue Fiscale Canadienne. 2023, Vol. 71 Issue 4, p1007-1049. 43p. |
| Databáze: | Business Source Ultimate |
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