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

Referierte Fachzeitschrift // 2013
Referierte Fachzeitschrift // 2013

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

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