研究思路·2026-06-25·7 分钟
Tax Avoidance Strategies in Multinational Corporations (中文版)
探讨该研究主题的相关会计指标和应用。 How do companies use multinational loopholes to legally minimize their tax burden?
Tax avoidance often involves transfer pricing or thin capitalization.
Cash Effective Tax Rate (CETR) is a primary proxy often extracted to measure tax aggressiveness.
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