MNE Business Functions and Corporate Taxation
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/mne-business-functions-and-corporate-taxation_53109021-en.html
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This paper examines real responses of large multinational enterprises (MNEs) to tax by studying the global allocation of their business functions such as manufacturing and sales or financial and holding functions. Drawing on a novel dataset , the study explores the relationship between the location of such business functions and effective...
