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Keywords: Acquisitions
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025)
Published: 11 June 2025
... and subsidies) G34 (Mergers Acquisitions Corporate governance) M41 (Accounting) Outbound income shifting—where multinational corporations transfer profits to low-tax jurisdictions—has become a pressing issue, undermining countries' abilities to secure essential tax revenues (Garcia-Bernardo...
