Corporate Income Tax Avoidance in the European Arena – Evidence and Remedies
According to the OECD, 4% to 10% of the global corporate income tax revenue, i.e. USD 100 to 240 billion annually, is lost due to corporate income tax avoidance (OECD, 2015). Although the existence of the issue is well-accepted by the tax policy makers of the developed world, it is extremely difficu...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Miskolc
2015-12-01
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| Series: | Theory, Methodology, Practice |
| Subjects: | |
| Online Access: | https://doi.org/10.18096/TMP.2015.02.06 |