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COVID-19 and corporate tax avoidance: International evidence()

Governments across the globe initiated various tax reforms in the post- Global Financial Crisis period to rein in aggressive corporate tax avoidance for managing budget deficits. These developments created new realities in the international business environment by altering the costs and benefits of...

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Detalles Bibliográficos
Autores principales: Athira, A., Ramesh, Vishnu K.
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier Ltd. 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10198770/
https://www.ncbi.nlm.nih.gov/pubmed/37235071
http://dx.doi.org/10.1016/j.ibusrev.2023.102143