Income Creation and/or Income Shifting? The Intensive vs. the Extensive Shifting Margins - HAL-SHS - Sciences de l'Homme et de la Société Accéder directement au contenu
Communication Dans Un Congrès Année : 2017
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halshs-01661934 , version 1 (12-12-2017)

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  • HAL Id : halshs-01661934 , version 1

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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, Nov 2017, Bergen, Norway. ⟨halshs-01661934⟩
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