Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins

Type de document :
Communication dans un congrès
“From Panama to BEPS: tax evasion or tax avoidance”, Norvegian Center for Taxation/University of Notre Dame/Max Planck Institute for Tax Law and Public Finance, Bergen (Norvège), 2-3 novembre 2017, Nov 2017, Bergen, Norway. 2017
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https://halshs.archives-ouvertes.fr/halshs-01661934
Contributeur : Nelly Wirth <>
Soumis le : mardi 12 décembre 2017 - 14:25:31
Dernière modification le : mercredi 19 septembre 2018 - 09:59:06

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  • HAL Id : halshs-01661934, version 1

Citation

Hakan Selin, Laurent Simula. Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins. “From Panama to BEPS: tax evasion or tax avoidance”, Norvegian Center for Taxation/University of Notre Dame/Max Planck Institute for Tax Law and Public Finance, Bergen (Norvège), 2-3 novembre 2017, Nov 2017, Bergen, Norway. 2017. 〈halshs-01661934〉

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