The Effect of Global Anti-Tax Avoidance Efforts on Sub-National Profit Shifting

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Johannes J. Gaul, Inga Schulz

DOI: 10.2139/ssrn.6351078

Cited by: 0

References: 36

Fields of Study & Subjects

Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

References 36