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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| 其他作者: | , |
| 格式: | 雜誌 |
| 語言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2018.
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| 叢編: | IMF Working Papers; Working Paper ;
No. 2018/168 |
| 在線閱讀: | Full text available on IMF |