Profit Shifting and ‘Aggressive’ Tax Planning by Multinational Firms: Issues and Options for Reform
Refereed Journal // 2013Fuest, Clemens, Christoph Spengel, Katharina Nicolay, Jost Henrich Heckemeyer and Hannah Nusser (2013), Profit Shifting and ‘Aggressive’ Tax Planning by Multinational Firms: Issues and Options for Reform, World Tax Journal