Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues

Bibliographic Details
Main Authors: Ángela Castillo-Murciego, Julio López-Laborda
Format: Article
Language:English
Published: De Gruyter 2017-01-01
Series:Economics : the Open-Access, Open-Assessment e-Journal
Online Access:http://www.economics-ejournal.org/economics/journalarticles/2017-1