Organizational Capacity and Profit Shifting
收藏NBER2021-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w29225
下载链接
链接失效反馈官方服务：
资源简介：
Good organizational capacity drives productivity and potential taxable profits, but may also enable multinationals (MNEs) to more efficiently re-allocate profits across tax jurisdictions, lowering actual taxable profits. We show that MNE subsidiaries with better organizational capacity report
提供机构：
美国国家经济研究局
创建时间：
2021-09-01
