The determinants and deterrents of profit shifting : evidence from a sample of South African multinational enterprises
This study aimed to assess the determinants and deterrents of profit shifting, which can occur as a result of corporate income tax competition, with a view to aid in collecting sufficient tax revenue to meet public spending requirements. The study theoretically and empirically analysed the effectiv...
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| Format: | Others |
| Language: | en |
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2021
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| Online Access: | http://hdl.handle.net/10500/27216 |