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Profit Shifting and ‘Aggressive’ Tax Planning by Multinational Firms: Issues and Options for Reform

Refereed Journal // 2013
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Refereed Journal // 2013

Profit Shifting and ‘Aggressive’ Tax Planning by Multinational Firms: Issues and Options for Reform

Fuest, Clemens, Christoph Spengel, Katharina Nicolay, Jost Henrich Heckemeyer and Hannah Nusser (2013), Profit Shifting and ‘Aggressive’ Tax Planning by Multinational Firms: Issues and Options for Reform, World Tax Journal

Authors Clemens Fuest // Christoph Spengel // Katharina Nicolay // Jost Henrich Heckemeyer // Hannah Nusser