Arbeitspapier
Economic substance requirements and multinational firm behavior
Singh and Mathur find that the emphasis on the OECD's concept of "economic substance" can have a significant impact on the scale as well as the location of economic activity and likely has highly unfavorable implications on economic activity for high-tax jurisdictions. Viewed from a U.S. perspective, this new international environment provides one more impetus to strive for a reform of the corporate tax code to make it more competitive.
- Sprache
-
Englisch
- Erschienen in
-
Series: AEI Economics Working Paper ; No. 2017-02
- Klassifikation
-
Wirtschaft
- Thema
-
tax reform
corporate taxes
Organization for Economic Co-operation and Development (OECD)
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Mathur, Aparna
Singh, Kartikeya
- Ereignis
-
Veröffentlichung
- (wer)
-
American Enterprise Institute (AEI)
- (wo)
-
Washington, DC
- (wann)
-
2017
- Handle
- Letzte Aktualisierung
-
2025-03-10T11:44:45+0100
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Mathur, Aparna
- Singh, Kartikeya
- American Enterprise Institute (AEI)
Entstanden
- 2017
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