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Tax avoidance with cross-border hybrid instruments
Niels Johannesen
Department of Economics
14
Citations (Scopus)
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Business & Economics
Tax Avoidance
100%
Cross-border
77%
Tax
52%
Equity
45%
Debt
38%
Deductibles
25%
Formal Model
23%
Financial Instruments
21%
Avoidance
20%
Home Country
20%
Income
19%
Host Country
18%
Dividends
18%
Expenses
15%