International Corporate Tax Avoidance : A Review of the Channels, Magnitudes, and Blind Spots /

International Corporate Tax Avoidance : A Review of the Channels, Magnitudes, and Blind Spots /

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions...

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Dettagli Bibliografici
Autore principale:	Beer, Sebastian
Altri autori:	Liu, Li, Mooij, Ruud A.
Natura:	Periodico
Lingua:	English
Pubblicazione:	Washington, D.C. : International Monetary Fund, 2018.
Serie:	IMF Working Papers; Working Paper ; No. 2018/168
Accesso online:	Full text available on IMF

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