Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms
Multinational enterprises (MNEs) may use transfer pricing techniques and policies to reduce their tax base in higher-tax rate jurisdictions by shifting it to lower-tax rate countries or tax havens. These practices, enhanced by the globalization and dematerialization of the economy, have flourished a...
Enregistré dans:
| Auteurs principaux: | , , |
|---|---|
| Format: | article |
| Langue: | EN |
| Publié: |
Taylor & Francis Group
2019
|
| Sujets: | |
| Accès en ligne: | https://doaj.org/article/cc56487c8e0b40acbc34c5d42aa76126 |
| Tags: |
Ajouter un tag
Pas de tags, Soyez le premier à ajouter un tag!
|