Concept information
B Business economics
B.08 Corporate tax management
B.08.02 Choice of organizational form and location
[show all 12 paths]
Preferred term
Income shifting
Type
-
Descriptor
Broader concept
Entry terms
- Earnings stripping rules
- Profit shifting
In other languages
-
German
-
Zinsschranke
URI
http://zbw.eu/stw/descriptor/12446-0
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