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
Goerdt, Gideon http://orcid.org/0000-0003-1307-0975
Eggert, Wolfgang
Funding for this research was provided by:
Albert-Ludwigs-Universität Freiburg im Breisgau
Text and Data Mining valid from 2021-06-30
Version of Record valid from 2021-06-30
Article History
Accepted: 21 May 2021
First Online: 30 June 2021