Tax avoidance through advance tax rulings evidence from the LuxLeaks firm Birgit Huesecken and Michael Overesch
By: Huesecken, Birgit
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Contributor(s): Overesch, Michael.
Material type: 
ArticlePublisher: 2019Subject(s): TAX RULINGS | SOCIEDADES | IMPUESTOS | ELUSION FISCAL | COMPETENCIA FISCAL
In:
FinanzArchiv v. 75, n. 4, December 2019, p. 380-412
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 207/2019/4-2 (Browse shelf) | Available | OP 207/2019/4-2 |
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| OP 207/2019/3-4 Refugee immigration and public - sector finances | OP 207/2019/4 FinanzArchiv | OP 207/2019/4-1 Are excise taxes on beverages fully passed through to prices? | OP 207/2019/4-2 Tax avoidance through advance tax rulings | OP 207/2019/4-3 Measuring redistributive effects of taxes and benefits | OP 207/2020/1 FinanzArchiv | OP 207/2020/1-1 A theoretical rationale for the fiscal-gap model of equalization transfers |
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