ASSESSING THE TAX BENEFITS OF HYBRID ARRANGEMENTS — EVIDENCE FROM THE LUXEMBOURG LEAKS

Autor:	Inga Hardeck, Patrick Uwe Wittenstein
Rok vydání:	2018
Předmět:	Finance Economics and Econometrics business.industry 05 social sciences ComputingMilieux_LEGALASPECTSOFCOMPUTING Tax avoidance Tax haven ComputingMilieux_GENERAL Multinational corporation Accounting 0502 economics and business Economics Confidentiality 050207 economics business 050205 econometrics
Zdroj:	National Tax Journal. 71:295-334
ISSN:	1944-7477 0028-0283
DOI:	10.17310/ntj.2018.2.04
Popis:	Using the Luxembourg Leaks database, we study how multinational firms avoid taxes via hybrid arrangements and assess their corresponding tax benefits. Confidential tax rulings included in this data...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::08a10d4d64302405a7bcfd1473031da1 https://doi.org/10.17310/ntj.2018.2.04 Zobrazit plný text záznamu Plný text ve formátu PDF