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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...
| Autores principales: | , |
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Elsevier Ltd.
2023
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| 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 |