International tax planning under the destination-based cash flow tax
This paper considers the implications of the destination-based cash flow tax (DBCFT) for three common ways of shifting taxable profits between countries: through manipulation of transfer prices, the use of debt, and locating intangible assets in low taxed jurisdictions. It shows that none of these p...
| Үндсэн зохиолчид: | , , , |
|---|---|
| Формат: | Journal article |
| Хэвлэсэн: |
National Tax Association
2017
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