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Substitution across profit shifting methods and the impact on thin capitalization rules

Crossref DOI link: https://doi.org/10.1007/s10797-021-09674-1

Published Online: 2021-06-30

Published Print: 2022-06

Update policy: https://doi.org/10.1007/springer_crossmark_policy

Authors

Goerdt, Gideon https://orcid.org/0000-0003-1307-0975
Eggert, Wolfgang
Funding

Funding for this research was provided by:

Albert-Ludwigs-Universität Freiburg im Breisgau
License Information

Text and Data Mining valid from 2021-06-30

Version of Record valid from 2021-06-30
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Article History

Accepted: 21 May 2021

First Online: 30 June 2021